Luxury & sin

GST rate on Cigarettes

Cigarettes and cigars attract the 40% de-merit GST rate.

GST rate

40%

HSN code

2402

Intra-state split

20% CGST + 20% SGST

The GST rate on cigarettes in India is 40% under GST 2.0, classified under HSN code 2402. For an intra-state sale this is split as 20% CGST and 20% SGST; for an inter-state sale it is charged as a single 40% IGST.

Note: 40% effective from 1 Feb 2026; legacy 28% + compensation cess applies until then.

This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.

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