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
HSN code 2404 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: 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.
This code falls under Chapter 24
(Tobacco) of the Indian GST tariff.
The applicable GST rate is 28%
(CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 2404?
HSN 2404 refers to: 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. It belongs to Chapter 24 (Tobacco) of the GST tariff.
What is the GST rate for HSN code 2404?
The GST rate for HSN code 2404 is 28% — CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state supply.
Is HSN code 2404 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 2404 belong to?
HSN code 2404 belongs to Chapter 24 of the GST tariff, which covers Tobacco.
