GST 2.0 · 22 Sep 2025 · 10 items
Tobacco — HSN and GST rate
8 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 1404 90 10 | Bidi wrapper leaves (tendu) | 5% | 18% |
| 1404 90 50 | Indian katha | 5% | 18% |
| 2403 | *Bidi | 18% | 28% |
| 2401 | *Unmanufactured tobacco; tobacco refuse [othe leaves] | 40% | 28% |
| 2402 | *Cigars, cheroots, cigarillos and cigarettes, of tobacco substitutes | 40% | 28% |
| 2403 | *Other manufactured tobacco and manufact substitutes; “homogenised” or “reconstituted” tob extracts and essences | 40% | 28% |
| 2404 11 00 | *Products containing tobacco or reconstituted intended for inhalation without combustion | 40% | 28% |
| 2404 19 00 | *Products containing tobacco or nicotine su intended for inhalation without combustion | 40% | 28% |
| 2402 | Cigarettes (28% + compensation cess until notified move to 40%) | 28% | — |
| 2403 | Pan masala (28% + cess until notified move to 40%) | 28% | — |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsPaper SectorRenewable EnergySports Goods And ToysTextile SectorTransportation SectorWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.