GST Notification No 19/2025-Changes in GST Rates of Tobacco products
The Government has issued GST Notification No 19/2025-Changes in GST Rates of Tobacco products on 31-12-2025 which shall come in to force from 01-02-2026. The revised rates and their impact are explained in the table below in simplified manner.
| Sr No | Chapter/ Heading/ Sub heading / Tariff Item | Description of Goods | Rate (Up to 21-09-2025) | Rate (From 22-09-2025 to 31-01-2026) | Rate (From 01-02-2026) |
| 1 | 21069020 | Pan masala | 14% | 14% | 20% |
| 2 | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 14% | 14% | 20% |
| 3 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; | 14% | 14% | 20% |
| 4 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris]; | 14% | 14% | 20% |
| 5 | 24041100 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion; | 14% | 14% | 20% |
| 6 | 24041900 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion; | 14% | 14% | 20% |
In this Notification, Entry 4A has been inserted under rate of 18%.
| Sr No | Chapter/ Heading/ Sub heading / Tariff Item | Description of Goods | Rate (Up to 21-09-2025) | Rate (From 22-09-2025 to 31-01-2026) | Rate (From 01-02-2026) |
| 4A | 24031921 | Biris | 14% | 14% | 9% |
| 4A | 24031929 | Biris | 14% | 14% | 9% |
Notification No 19/2025-CTR Dated 31-12-2025
Notification No 19/2025-ITR Dated 31-12-2025
