HSN Code 2402 — Cigars — GST 28%

Chapter 24 — Tobacco · Goods (HSN)

Transitional regime — verify with CBIC before invoicing

HSN code

2402

UQC: NOS

GST rate

28%

+ 290% cess

Type

goods

Full description

Cigars, cigarettes, cheroots of tobacco

Conditional note: Tobacco cess RETAINED in transitional regime under GST 2.0. Will move to 40% GST slab once cess-loan obligations clear.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST

14%

SGST / UTGST

14%

IGST

28%

Compensation cess

+ 290%

Total effective: 318%

Tobacco cess retained TEMPORARILY in transitional regime. Per Notification 4/2023-Comp Cess (and subsequent amendments), specific + ad-valorem cess continues until cess loan obligations clear. Will move to 40% GST slab post-transition. Cigarettes: ad-valorem + specific cess per stick by length. Ad-valorem up to 290% on filter cigarettes >75mm. Cigars/cheroots cap at 21% or ₹4170/1000 (whichever higher).

Copy as invoice line

HSN: 2402 | Rate: 28% (CGST 14 + SGST 14) | UQC: NOS | Cess: 290%

Create an invoice with this HSN→Free GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 2402 and 28% prefilled.

Common keywords & aliases

If your invoice description contains any of these terms, HSN 2402 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

cigarettecigarcheroottobaccobidi

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

Looking up a different item?

Paste your product or service description and the matcher will suggest the most likely HSN/SAC code with the GST rate attached.

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HSN reporting requirement by turnover

Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 2402)
Turnover ≥ ₹5 Cr → First 6 digits (use the 6-digit child of 2402)
e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 2402 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.

Notification: 1/2017-Compensation Cess (Rate) as amended by 4/2023-Comp Cess; retained transitionally under GST 2.0 (22-Sep-2025), effective from 2017-07-01.