2402
Cigars, cigarettes, cheroots, cigarillos
HSN Code
2402
GST Rate
28%
Type
HSN
Common Items / Examples
Note: + cess applies
GST Rate Details
The applicable GST rate is 28%, split as:
- CGST: 14% + SGST: 14% (for intra-state supply)
- IGST: 28% (for inter-state supply)
* GST rates are subject to change. Always verify with the CBIC official notification before filing.
Related HSN Codes — Chapter 24 (Tobacco)
View all Chapter 24 codes →Frequently Asked Questions
What is HSN code 2402?
HSN code 2402 is the Harmonised System of Nomenclature code for "Cigars, cigarettes, cheroots, cigarillos" under Chapter 24 — Tobacco. This code is used in GST invoices and returns to classify goods.
What is the GST rate on HSN code 2402?
The GST rate on HSN code 2402 (Cigars, cigarettes, cheroots, cigarillos) is 28%. CGST is 14% and SGST is 14% for intra-state, or IGST at 28% for inter-state transactions.
Is HSN code mandatory in GST invoices?
Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.
What is the difference between HSN and SAC codes?
HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 2402 is an HSN code for goods.
How many digits are in an HSN code?
HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.