GST Rates Chapter 24 Tobacco & Manufactured Tobacco Substitutes

By | June 25, 2017
(Last Updated On: June 25, 2017)

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

GST RATES
5% :
1.Tobacco leaves [under reverse charge]
28% :
1.All goods not specified elsewhere, other than biris.
2.Biris

COMPENSATION CESS RATES

Description of supplyTariff item, heading, sub-heading, Chapter, of goods or service, as the case may beRate for GST Compensation Cess
(1)(2)(3)
Tobacco and Tobacco Products24
Unmanufactured tobacco (without lime tube) – bearing a brand name240171%
Unmanufactured tobacco (with lime tube) – bearing a brand name240165%
Tobacco refuse, bearing a brand name2401 30 0061%
Chewing tobacco (without lime tube)2403 99 10160%
Chewing tobacco (with lime tube)2403 99 10142%
Filter khaini2403 99 10160%
Jarda scented tobacco2403 99 30160%
Pan masala containing tobacco ‘Gutkha’2403 99 90204%
Cigarettes
Non-filter
Not exceeding 65 mm2402 20 105% + Rs. 1591 per thousand
Exceeding 65 mm but not 70 mm2402 20 205% + Rs. 2876 per thousand
Filter
Not exceeding 65 mm2402 20 305% + Rs. 1591 per thousand
Exceeding 65 mm but not 70 mm2402 20 405% + Rs. 2126 per thousand
Exceeding 70 mm but not 75 mm2402 20 505% + Rs. 2876 per thousand
Others2402 20 905% + Rs. 4170 per thousand
Other tobacco products
Cigar and cheroots2402 10 1021% or Rs. 4170 per thousand, whichever is higher
Cigarillos2402 10 2021% or Rs. 4170 per thousand, whichever is higher
Cigarettes of tobacco substitutes2402 90 10Rs.4006 per thousand
Cigarillos of tobacco substitutes2402 90 2012.5% or Rs. 4,006 per thousand whichever is higher
Other2402 90 9012.5% or Rs. 4,006 per thousand whichever is higher
‘Hookah’ or ‘gudaku’ tobacco bearing a brand name2403 11 0072%
Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’2403 11 0017%
Other smoking tobacco not bearing a brand name2403 11 9011%
Smoking mixtures for pipes and cigarettes2403 19 10290%
Other smoking tobacco bearing a brand name2403 19 9049%
Other smoking tobacco not bearing a brand name2403 19 9057%
“Homogenised” or “reconstituted” tobacco, bear-ing a brand name2403 91 0072%
Preparations containing chewing tobacco2403 99 2072%
Snuff2403 99 4072%
Preparations containing snuff2403 99 5072%
Tobacco extracts and essence bearing a brand name2403 99 6072%
Tobacco extracts and essence not bearing a brand name2403 99 6065%
Cut tobacco2403 99 7020%
All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name2403 99 9096%
All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name2403 99 9089%

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