| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 - GST Council proposal | On or after 22.09.2025 - GST Notification |
|---|---|---|---|---|---|
| 1 | 1404 90 10 | Bidi wrapper leaves (tendu) | 18% | 5% | 5% |
| 2 | 1404 90 50 | Indian katha | 18% | 5% | 5% |
| 3 | 2401 | *Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 28% | 40% | 28% |
| 4 | 2402 | *Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 28% | 40% | 28% |
| 5 | 2403 | *Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences | 28% | 40% | 28% |
| 6 | 2403 | *Bidi | 28% | 18% | 28% |
| 7 | 2404 11 00 | *Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 28% | 40% | 28% |
| 8 | 2404 19 00 | *Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 28% | 40% | 28% |
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