HSN code · Customs Tariff of India · GST rate
24013000 is the 8-digit HSN code for “Unmanufactured tobacco; tobacco refuse: Tobacco refuse”: tariff item 2401 30 00 under heading 2401 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or 40%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 24Heading 2401Sub-heading 2401 30Tariff item 2401 30 00
Unmanufactured tobacco; tobacco refuse: Tobacco refuse
Tariff item 2401 30 00 · Heading 2401 · Chapter 24, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
240130008 digits: 24 + 01 + 30 + 002401 30 00Tobacco refuseHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 24 covers tobacco and manufactured tobacco substitutes. It sits in Section IV, prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes.
Unmanufactured tobacco; tobacco refuse.
2401 30 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 2401.
Tobacco refuse. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or 40%. No single rate is stated for 24013000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 2401 (this code's heading) | |||
| Schedule I, S. No. 162Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2401 | Tobacco leave | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule III, S. No. 15Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 40%IGST 40% · CGST 20% · SGST/UTGST 20%From 1 February 2026 (Notification No. 19/2025-Integrated Tax (Rate)) |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2401, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 240130, goes on B2B tax invoices.
Many businesses show the full 24013000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 1 entry in force from this date is listed in the GST rate section above.
Amended entry in force
Notification No. 19/2025-Integrated Tax (Rate) amended Notification 9/2025 with effect from 1 February 2026. Entry from this date: Schedule III, S. No. 15, 40%: “Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]”.
28% IGST · 14% CGST + 14% SGST/UTGST
Earlier rate under Notification 9/2025: Notification No. 9/2025-Integrated Tax (Rate), Schedule VII (28%), S. No. 2, tariff column “2401”: “Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]”. Replaced from 1 February 2026 by Notification No. 19/2025-Integrated Tax (Rate).
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2401, unmanufactured tobacco; tobacco refuse. The codes below sit closest to 24013000 in the Customs Tariff of India: the other tariff items under heading 2401 and codes elsewhere in chapter 24. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
24011080Tariff item 2401 10 8024011090Tariff item 2401 10 9024012020Tariff item 2401 20 2024012040Tariff item 2401 20 4024012060Tariff item 2401 20 6024012080Tariff item 2401 20 8024012090Tariff item 2401 20 9024013000, this page's code, is tariff item 2401 30 00 under the same heading.
24021010Heading 2402 · tariff item 2402 10 1024022020Heading 2402 · tariff item 2402 20 20Codes under other headings of chapter 24, tobacco and manufactured tobacco substitutes. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or 40%: Schedule I, S. No. 162 (5%); Schedule III, S. No. 15 (40%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2401 or 240130; many businesses use the full 24013000.
Tariff item 2401 30 00 of the Customs Tariff of India, First Schedule: “Tobacco refuse”, under heading 2401 (“Unmanufactured tobacco; tobacco refuse”), in chapter 24 (tobacco and manufactured tobacco substitutes), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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