Luxury & sin

GST rate on Gutkha & chewing tobacco

Gutkha, zarda, and chewing tobacco attract 40% GST.

GST rate

40%

HSN code

2403

Intra-state split

20% CGST + 20% SGST

The GST rate on gutkha & chewing tobacco in India is 40% under GST 2.0, classified under HSN code 2403. 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; bidis are taxed at 18%.

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.

Calculate 40% GSTAll GST rates

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