240310Sub-heading (6-digit)Section IV

HSN Code 240310 – Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion

Full GST classification for Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

240310

Chapter

24

Digits

6-digit

Section

IV

What is HSN Code 240310?

HSN code 240310 is the Harmonized System of Nomenclature classification for Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.

This code belongs to Chapter 24 — Tobacco And Manufactured Tobacco Substitutes, Products, Whether Or…, which is part of Section IV: Prepared Foodstuffs, Beverages, Tobacco. Every GST-registered business supplying smoking tobacco, whether or not containing tobacco substitutes in any proportion must quote HSN 240310 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 240310

LevelCodeDescription
Chapter24tobacco 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
Heading2403other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences
Sub-heading240310smoking tobacco, whether or not containing tobacco substitutes in any proportion

GST rate for HSN 240310

Goods under HSN 240310 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion →

HSN Code 240310 — FAQs

What is HSN code 240310?

HSN code 240310 classifies "Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion" under India's GST regime. It falls under Chapter 24 (Tobacco And Manufactured Tobacco Substitutes, Products, Whether Or…) of the Harmonized System of Nomenclature.

How many digits is HSN code 240310?

240310 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 240310?

Goods under HSN 240310 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Smoking Tobacco, Whether Or Not Containing Tobacco Substitutes In Any Proportion.

Which chapter does HSN code 240310 belong to?

HSN 240310 belongs to Chapter 24 — Tobacco And Manufactured Tobacco Substitutes, Products, Whether Or…, part of Section IV: Prepared Foodstuffs, Beverages, Tobacco.

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