Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2401 specifically identifies unmanufactured tobacco; tobacco refuse for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 20% + SGST 20%

Inter-State Split

IGST 40%

Compliance Check-list

✓Mention HSN 2401 on all Tax Invoices for unmanufactured tobacco; tobacco refuse
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2401

"Classifying unmanufactured tobacco; tobacco refuse correctly is critical to avoid litigation. While the base rate is 40%, always check for anti-dumping duties if importing, especially under the Tobacco category. AasanKhata automatically monitors these shifts for you."