HSN code · Customs Tariff of India · GST rate
24022040 is the 8-digit HSN code for “Cigarettes, containing tobacco: Filter cigarettes of length”: tariff item 2402 20 40 under heading 2402 of the Customs Tariff of India. GST on this code is 40%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 24Heading 2402Sub-heading 2402 20Tariff item 2402 20 40
Cigarettes, containing tobacco: Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
Tariff item 2402 20 40 · Heading 2402 · 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.
240220408 digits: 24 + 02 + 20 + 402402 20 40Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetresHow 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.
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
Cigarettes, containing tobacco.
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: Tu.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule III (40%), S. No. 16, “Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes”, effective from 1 February 2026 (Notification No. 19/2025-Integrated Tax (Rate)). The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule III (20%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule III, S. No. 16Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 40%IGST 40% · CGST 20% · SGST/UTGST 20%From 1 February 2026 (Notification No. 19/2025-Integrated Tax (Rate)) |
24022040 is covered by the highlighted entry. The 40% IGST rate corresponds to CGST 20% + SGST/UTGST 20% on supplies within a State.
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, 2402, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 240220, goes on B2B tax invoices.
Many businesses show the full 24022040, the tariff item itself.
Rate history
40% IGST · 20% CGST + 20% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule III (40%), S. No. 16: “Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule III (20%), same S. No. Amended by Notification No. 19/2025-Integrated Tax (Rate) with effect from 1 February 2026.
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. 3, tariff column “2402”: “Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes”. 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 2402, cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. The codes below sit closest to 24022040 in the Customs Tariff of India: the other tariff items under heading 2402. 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.
24022090Tariff item 2402 20 9024022020Tariff item 2402 20 2024022030Tariff item 2402 20 3024029020Tariff item 2402 90 2024021010Tariff item 2402 10 1024022040, this page's code, is tariff item 2402 20 40 under the same heading. 3 of the codes listed share its sub-heading, 2402 20.
Questions
40% IGST, made up of 20% CGST and 20% SGST/UTGST, from 1 February 2026 (Notification No. 19/2025-Integrated Tax (Rate)). The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule III (40%), S. No. 16: “Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule III (20%), same S. No.
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 2402 or 240220; many businesses use the full 24022040.
Tariff item 2402 20 40 of the Customs Tariff of India, First Schedule: “Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres”, under sub-heading 2402 20 (“Cigarettes, containing tobacco”), heading 2402 (“Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes”), in chapter 24 (tobacco and manufactured tobacco substitutes), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: Tu.
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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