HSN code · Customs Tariff of India · GST rate
24031110 is the 8-digit HSN code for “Water pipe tobacco specified in Sub-heading Note to this Chapter: Hookah or gudaku tobacco”: tariff item 2403 11 10 under heading 2403 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 18% or 40%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 24Heading 2403Sub-heading 2403 11Tariff item 2403 11 10
Water pipe tobacco specified in Sub-heading Note to this Chapter: Hookah or gudaku tobacco
Tariff item 2403 11 10 · Heading 2403 · 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.
240311108 digits: 24 + 03 + 11 + 102403 11 10Hookah or gudaku tobaccoHow 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.
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
Water pipe tobacco specified in Sub-heading Note to this Chapter. Between the heading and this item the tariff also prints the line “Smoking tobacco, whether or not containing tobacco substitutes in any proportion”.
Hookah or gudaku tobacco. 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
1 entry of the GST rate notifications names this code's heading or particular goods in its chapter, and it carries carry 18% or 40%. No single rate is stated for 24031110 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 2403 (other than 2403 19 21, 2403 19 29) (this code's heading) | |||
| Schedule III, S. No. 17Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2403 (other than 2403 19 21, 2403 19 29) | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris] | 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, 2403, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 240311, goes on B2B tax invoices.
Many businesses show the full 24031110, 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 0 entries in force from this date are 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. 17, 40%: “Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris]”.
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. 4, tariff column “2403”: “Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences (including biris)”. 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 2403, other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. The codes below sit closest to 24031110 in the Customs Tariff of India: the other tariff items under heading 2403. 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.
24031190Tariff item 2403 11 9024031921Tariff item 2403 19 2124031929Tariff item 2403 19 2924031990Tariff item 2403 19 9024039100Tariff item 2403 91 0024039910Tariff item 2403 99 1024039920Tariff item 2403 99 2024039930Tariff item 2403 99 3024031110, this page's code, is tariff item 2403 11 10 under the same heading. One of the codes listed shares its sub-heading, 2403 11.
Questions
It depends on the goods: 1 entry of the rate notifications names this code's heading or particular goods in its chapter, and it carries 18% or 40%: Schedule III, S. No. 17 (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 2403 or 240311; many businesses use the full 24031110.
Tariff item 2403 11 10 of the Customs Tariff of India, First Schedule: “Hookah or gudaku tobacco”, under sub-heading 2403 11 (“Water pipe tobacco specified in Sub-heading Note to this Chapter”), the line “Smoking tobacco, whether or not containing tobacco substitutes in any proportion”, heading 2403 (“Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences”), 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.
Not sure where your product sits, or spotted a mismatch? Use the WhatsApp button on this page and tell us which product you are looking at.