Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body. 72 codes: 4 headings, 17 subheadings and 51 8-digit tariff items, from the GSTN master dated 24 Apr 2026.
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2401UNMANUFACTURED TOBACCO; TOBACCO REFUSE| 240110 | TOBACCO, NOT STEMMED OR STRIPPED : |
| 24011010 | FLUE CURED VIRGINIA TOBACCO |
| 24011020 | SUN CURED COUNTRY (NATU) TOBACCO |
| 24011030 | SUN CURED VIRGINIA TOBACCO |
| 24011040 | BURLEY TOBACCO |
| 24011050 | TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED |
| 24011060 | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO |
| 24011070 | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT |
| 24011080 | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO |
| 24011090 | OTHER |
| 240120 | TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : |
| 24012010 | FLUE CURED VIRGINIA TOBACCO |
| 24012020 | SUN CURED COUNTRY (NATU) TOBACCO |
| 24012030 | SUN CURED VIRGINIA TOBACCO |
| 24012040 | BURLEY TOBACCO |
| 24012050 | TOBACCO FOR MANUFACTURE OF BIRIS |
| 24012060 | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO |
| 24012070 | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT |
| 24012080 | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO |
| 24012090 | OTHER |
| 240130 | TOBACCO REFUSE |
| 24013000 | TOBACCO REFUSE |
2402CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES| 240210 | CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : |
| 24021010 | CIGAR AND CHEROOTS |
| 24021020 | CIGARILLOS |
| 240220 | CIGARETTES, CONTAINING TOBACCO : |
| 24022010 | OTHER THAN FILTER CIGARETTES, OF LENGTH NOT EXCEEDING 65 MILLIMETRES |
| 24022020 | OTHER THAN FILTER CIGARETTES, OF LENGTH EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES |
| 24022030 | FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER IS MORE) NOT EXCEEDING 65 MILLIMETRES |
| 24022040 | FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER IS MORE) EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES |
| 24022050 | FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER IS MORE) EXCEEDING 70 MILLIMETRES BUT NOT EXCEEDING 75 MILLIMETRES |
| 24022090 | OTHER |
| 240290 | OTHER : |
| 24029010 | CIGARETTES OF TOBACCO SUBSTITUTES |
| 24029020 | CIGARILLOS OF TOBACCO SUBSTITUTES |
| 24029090 | OTHER |
2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, "HOMOGENISED" OR "RECONSTITUTED" TOBACCO, TOBACCO EXTRACTS ANDESSENCES| 240310 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion |
| 240311 | WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER: |
| 24031110 | HOOKAH OR GUDAKU TOBACCO |
| 24031190 | OTHER |
| 240319 | OTHER: |
| 24031910 | SMOKING MIXTURES FOR PIPES AND CIGARETTES |
| 24031921 | OTHER THAN PAPER ROLLED BIRIS, MANUFACTURED WITHOUT THE AID OF MACHINE |
| 24031929 | OTHER |
| 24031990 | OTHER |
| 240391 | "HOMOGENISED" OR "RECONSTITUTED" TOBACCO |
| 24039100 | "HOMOGENISED" OR "RECONSTITUTED" TOBACCO |
| 240399 | OTHER : |
| 24039910 | CHEWING TOBACCO |
| 24039920 | PREPARATIONS CONTAINING CHEWING TOBACCO |
| 24039930 | JARDA SCENTED TOBACCO |
| 24039940 | SNUFF |
| 24039950 | PREPARATIONS CONTAINING SNUFF |
| 24039960 | TOBACCO EXTRACTS AND ESSENCE |
| 24039970 | CUT-TOBACCO |
| 24039990 | OTHER |
2404PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION, OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY| 240411 | CONTAINING TOBACCO OR RECONSTITUTED TOBACCO |
| 24041100 | CONTAINING TOBACCO OR RECONSTITUTED TOBACCO |
| 240412 | OTHER, CONTAINING NICOTINE |
| 24041200 | OTHER, CONTAINING NICOTINE |
| 240419 | OTHER |
| 24041900 | OTHER |
| 240491 | FOR ORAL APPLICATION |
| 24049100 | FOR ORAL APPLICATION |
| 240492 | FOR TRANSDERMAL APPLICATION |
| 24049200 | FOR TRANSDERMAL APPLICATION |
| 240499 | OTHER |
| 24049900 | OTHER |