HSN code 2404 is the Customs Tariff heading for 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; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). Goods of this heading are taxed at 18% or 40%, depending on the exact description: 4 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2404
These are the entries of the current GST rate notifications whose column (2) names heading 2404 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 24041200 | Products containing nicotine and intended for inhalation without combustion | 18% | 9/2025-CT(R), Schedule II, S. No. 5 |
| 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% | 9/2025-CT(R), Schedule II, S. No. 6 |
| 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 40% | 9/2025-CT(R), Schedule III, S. No. 18 |
| 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 40% | 9/2025-CT(R), Schedule III, S. No. 19 |
- 9/2025-CT(R), Schedule II, S. No. 5: This entry covers only the sub-heading or tariff item 24041200 within heading 2404.
- 9/2025-CT(R), Schedule II, S. No. 6: This entry covers only the sub-heading or tariff item 24049100, 24049200, 24049900 within heading 2404.
- 9/2025-CT(R), Schedule III, S. No. 18: This entry covers only the sub-heading or tariff item 2404 11 00 within heading 2404. Inserted by Notification 19/2025-Central Tax (Rate) with effect from 01.02.2026.
- 9/2025-CT(R), Schedule III, S. No. 19: This entry covers only the sub-heading or tariff item 2404 19 00 within heading 2404. Inserted by Notification 19/2025-Central Tax (Rate) with effect from 01.02.2026.
Goods of heading 2404 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description. Every entry above names only part of heading 2404, so the residual rule matters here: check the 6 or 8-digit code of your goods before you bill.
CGST, SGST and IGST split for HSN 2404
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 18% | 9% | 9% | 18% |
| 40% | 20% | 20% | 40% |
Worked example: a ₹1,000 sale under HSN 2404
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
- At 40%: taxable value ₹1,000.00. Within your state, CGST ₹200.00 + SGST ₹200.00 = ₹400.00, invoice total ₹1,400.00. To a buyer in another state, IGST ₹400.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2404
Heading 2404 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 2404 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2404) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2404 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 24
Chapter 24 of the Customs Tariff is Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. This list has 4 of its headings, each with its own page. See all Chapter 24 headings.