HSN code · Customs Tariff of India · GST rate
24049100 is the 8-digit HSN code for “Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes”: tariff item 2404 91 00 under heading 2404 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 24Heading 2404Sub-heading 2404 91Tariff item 2404 91 00
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: Other: For oral application
Tariff item 2404 91 00 · Heading 2404 · 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.
240491008 digits: 24 + 04 + 91 + 002404 91 00For oral applicationHow 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.
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
2404 91 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Other”.
For oral application. 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 tariff item or particular goods in its chapter, and it carries carry 18%. No single rate is stated for 24049100 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 24049100, 24049200, 24049900 (this code's tariff item) | |||
| Schedule II, S. No. 6Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 24049100, 24049200, 24049900 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
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, 2404, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 240491, goes on B2B tax invoices.
Many businesses show the full 24049100, 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.
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 2404, products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. The codes below sit closest to 24049100 in the Customs Tariff of India: 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.
24011080Heading 2401 · tariff item 2401 10 8024011090Heading 2401 · tariff item 2401 10 90Codes 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: 1 entry of the rate notifications names this code's tariff item or particular goods in its chapter, and it carries 18%: Schedule II, S. No. 6 (18%). 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 2404 or 240491; many businesses use the full 24049100.
Tariff item 2404 91 00 of the Customs Tariff of India, First Schedule: “For oral application”, under the line “Other”, heading 2404 (“Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body”), 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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