Tobacco and manufactured tobacco substitutes

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
2401 Tobacco leaves 2.5% 2.5% 5 Nil
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 14% 14% 28% Nil
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 14% 14% 28% Nil
2403 tobacco; tobacco extracts and essences [including biris], Other manufactured tobacco and manufactured tobacco substitutes; “homogenized”, “reconstituted” 14% 14% 28% Nil