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Verified Category: Tobacco

HSN Code 2404

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

Current GST Rate
40%
Verified ✓
Rate noteRate varies within this heading — 18%: Products containing nicotine and intended for…; 40%: Products containing tobacco or reconstituted tobacco…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2404 specifically identifies products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 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 2404 on all Tax Invoices for products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
  • 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 2404

"Classifying products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 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."