GST Rates Chapter 24
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 24 : TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
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| GST RATES | |||||||
| 5% : |
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| 28% : |
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COMPENSATION CESS RATES
| Description of supply | Tariff item, heading, sub-heading, Chapter, of goods or service, as the case may be | Rate for GST Compensation Cess | |
| (1) | (2) | (3) | |
| Tobacco and Tobacco Products | 24 | ||
| ♦ | Unmanufactured tobacco (without lime tube) – bearing a brand name | 2401 | 71% |
| ♦ | Unmanufactured tobacco (with lime tube) – bearing a brand name | 2401 | 65% |
| ♦ | Tobacco refuse, bearing a brand name | 2401 30 00 | 61% |
| ♦ | Chewing tobacco (without lime tube) | 2403 99 10 | 160% |
| ♦ | Chewing tobacco (with lime tube) | 2403 99 10 | 142% |
| ♦ | Filter khaini | 2403 99 10 | 160% |
| ♦ | Jarda scented tobacco | 2403 99 30 | 160% |
| ♦ | Pan masala containing tobacco ‘Gutkha’ | 2403 99 90 | 204% |
| Cigarettes | |||
| ♦ | Non-filter | ||
| ♦ | Not exceeding 65 mm | 2402 20 10 | 5% + Rs. 1591 per thousand |
| ♦ | Exceeding 65 mm but not 70 mm | 2402 20 20 | 5% + Rs. 2876 per thousand |
| ♦ | Filter | ||
| ♦ | Not exceeding 65 mm | 2402 20 30 | 5% + Rs. 1591 per thousand |
| ♦ | Exceeding 65 mm but not 70 mm | 2402 20 40 | 5% + Rs. 2126 per thousand |
| ♦ | Exceeding 70 mm but not 75 mm | 2402 20 50 | 5% + Rs. 2876 per thousand |
| ♦ | Others | 2402 20 90 | 5% + Rs. 4170 per thousand |
| Other tobacco products | |||
| ♦ | Cigar and cheroots | 2402 10 10 | 21% or Rs. 4170 per thousand, whichever is higher |
| ♦ | Cigarillos | 2402 10 20 | 21% or Rs. 4170 per thousand, whichever is higher |
| ♦ | Cigarettes of tobacco substitutes | 2402 90 10 | Rs.4006 per thousand |
| ♦ | Cigarillos of tobacco substitutes | 2402 90 20 | 12.5% or Rs. 4,006 per thousand whichever is higher |
| ♦ | Other | 2402 90 90 | 12.5% or Rs. 4,006 per thousand whichever is higher |
| ♦ | ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name | 2403 11 00 | 72% |
| ♦ | Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ | 2403 11 00 | 17% |
| ♦ | Other smoking tobacco not bearing a brand name | 2403 11 90 | 11% |
| ♦ | Smoking mixtures for pipes and cigarettes | 2403 19 10 | 290% |
| ♦ | Other smoking tobacco bearing a brand name | 2403 19 90 | 49% |
| ♦ | Other smoking tobacco not bearing a brand name | 2403 19 90 | 57% |
| ♦ | “Homogenised” or “reconstituted” tobacco, bear-ing a brand name | 2403 91 00 | 72% |
| ♦ | Preparations containing chewing tobacco | 2403 99 20 | 72% |
| ♦ | Snuff | 2403 99 40 | 72% |
| ♦ | Preparations containing snuff | 2403 99 50 | 72% |
| ♦ | Tobacco extracts and essence bearing a brand name | 2403 99 60 | 72% |
| ♦ | Tobacco extracts and essence not bearing a brand name | 2403 99 60 | 65% |
| ♦ | Cut tobacco | 2403 99 70 | 20% |
| ♦ | All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name | 2403 99 90 | 96% |
| ♦ | All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name | 2403 99 90 | 89% |