HSN Code 2403 — Other manufactured tobacco and manufactured tobacco substitutes; &#... — GST 28%
Chapter 24 — Tobacco & Tobacco Substitutes · Goods (HSN)
Full description
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
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.
Tobacco cess retained TEMPORARILY in transitional regime. Per Notification 12/2023 + 4/2023-Comp Cess, RSP-linked specific cess now coexists with ad-valorem cess on chewing tobacco, zarda, kimam, pan masala. Chewing tobacco / zarda / kimam carry 160% ad-valorem cess. Branded chewing tobacco / filter khaini up to 142% + specific per-pack levy. Biris carry NIL cess but 28% GST. Will move to 40% GST slab post-transition once cess loan obligations clear.
Copy as invoice line
HSN: 2403 | Rate: 28% (CGST 14 + SGST 14) | UQC: KGS | Cess: 160%
Common keywords & aliases
If your invoice description contains any of these terms, HSN 2403 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.
Related HSN codes
Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.
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Search HSN codes →HSN reporting requirement by turnover
- Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 2403)
- Turnover ≥ ₹5 Cr → First 6 digits (use the 6-digit child of 2403)
- e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 2403 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 + 12/2023; retained transitionally under GST 2.0 (22-Sep-2025), effective from 2023-04-01.