HSN Code 24022020 -- – Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute (GST Rate 40%)

HSN Code 24022020

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes - cigars, cheroots and cigarillos, containing tobacco : cigarillos

HSN24022020

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes - cigars, cheroots and cigarillos, containing tobacco : cigarillos

40%
IGST
Schedule III
CGST20%
SGST/UTGST20%
CessNil
Heading: 2402
Subheading: 240220
Source: Notification No. 1/2026 - Central Tax (Rate)
Effective from: 2026-02-01
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute. GST is charged at 40% (IGST for inter-state, or CGST 20% + SGST 20% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 24022020?
HSN Code 24022020 is the official Harmonized System of Nomenclature code for Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes - cigars, cheroots and cigarillos, con, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 24022020?
HSN Code 24022020 attracts GST at 40% (IGST). For intra-state supplies, this is split as CGST 20% + SGST 20%. As per Notification No. 1/2026 - Central Tax (Rate).
Which chapter does HSN Code 24022020 belong to?
HSN Code 24022020 falls under Chapter 24 -- Tobacco and manufactured substitutes of the GST tariff.
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