| 2401.10.10 | Flue cured virginia tobacco | 30% | 5% | 39.65% | Free |
| 2401.10.20 | Sun cured country (natu) tobacco | 30% | 5% | 39.65% | Free |
| 2401.10.30 | Sun cured virginia tobacco | 30% | 5% | 39.65% | Free |
| 2401.10.40 | Burley tobacco | 30% | 5% | 39.65% | Free |
| 2401.10.50 | Tobacco for manufacture of biris, not stemmed | 30% | 5% | 39.65% | Free |
| 2401.10.60 | Tobacco for manufacture of chewing tobacco | 30% | 5% | 39.65% | Free |
| 2401.10.70 | Tobacco for manufacture of cigar and cheroot | 30% | 5% | 39.65% | Free |
| 2401.10.80 | Tobacco for manufacture of hookah tobacco | 30% | 5% | 39.65% | Free |
| 2401.10.90 | Other | 30% | 5% | 39.65% | Free |
| 2401.20.10 | Flue cured virginia tobacco | 30% | 28% | 70.24% | Free |
| 2401.20.20 | Sun cured country (natu) tobacco | 30% | 28% | 70.24% | Free |
| 2401.20.30 | Sun cured virginia tobacco | 30% | 28% | 70.24% | Free |
| 2401.20.40 | Burley tobacco | 30% | 28% | 70.24% | Free |
| 2401.20.50 | Tobacco for manufacture of biris | 30% | 28% | 70.24% | Free |
| 2401.20.60 | Tobacco for manufacture of chewing tobacco | 30% | 28% | 70.24% | Free |
| 2401.20.70 | Tobacco for manufacture of cigar and cheroot | 30% | 28% | 70.24% | Free |
| 2401.20.80 | Tobacco for manufacture of hookah tobacco | 30% | 28% | 70.24% | Free |
| 2401.20.90 | Other | 30% | 28% | 70.24% | Free |
| 2401.30.00 | Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 … | 30% | 0.61% | 0.61% | Free |
| 2402.10.10 | Cigar and cheroots
[SNo.(8) in Ntfn 01/2017-Compensation Cess (Rate)] | 60% | 21% | 21% | Free |
| 2402.10.20 | Cigarillos
[SNo.(9) in Ntfn 01/2017-Compensation Cess (Rate)] | 60% | 21% | 21% | Free |
| 2402.20.10 | Other than filter cigarettes, of length not exceeding 60 millimetres | 30% | 28% | 0% | Free |
| 2402.20.20 | Other than filter cigarettes, of length exceeding 60 millimetres 70 millimetre… | 30% | 28% | 0% | Free |
| 2402.20.30 | Filter cigarettes of length (including the length of the filter, the length of… | 30% | 28% | 0% | Free |
| 2402.20.40 | Filter cigarettes of length (including the length of the filter, the length of… | 30% | 28% | 0% | Free |
| 2402.20.50 | Filter cigarettes of length (including the length of the filter, the length of… | 30% | 28% | 0% | Free |
| 2402.20.90 | Other | 30% | 28% | 0% | Free |
| 2402.90.10 | Cigarettes of tobacco substitutes | 30% | 28% | 0% | Free |
| 2402.90.20 | Cigarillos of tobacco substitutes
[SNo.(17) in Ntfn 01/2017-Compensation Cess … | 30% | 12.5% | 12.5% | Free |
| 2402.90.90 | Other
[SNo.(18) in Ntfn 01/2017-Compensation Cess (Rate)] | 30% | 12.5% | 12.5% | Free |
| 2403.11.10 | Hookah or gudaku tobacco | 30% | 0.25% | 0.25% | Free |
| 2403.11.90 | Other water pipe smoking tobacco, not bearing a brand name, other than goods c… | 30% | 0.11% | 0.11% | Free |
| 2403.19.10 | Smoking mixtures for pipes and cigarettes | 30% | 0.6% | 0.6% | Free |
| 2403.19.21 | Other than paper rolled biris, manufactured without the aid of machine | 30% | 28% | 0% | Free |
| 2403.19.29 | Other | 30% | 28% | 0% | Free |
| 2403.19.90 | Other | 30% | 0.25% | 0.25% | Free |
| 2403.91.00 | “Homogenised” or “reconstituted” tobacco | 30% | 0.25% | 0.25% | Free |
| 2403.99.10 | Chewing tobacco | 30% | 0.25% | 0.25% | Free |
| 2403.99.20 | Preparations containing chewing tobacco | 30% | 0.25% | 0.25% | Free |
| 2403.99.30 | Jarda scented tobacco | 30% | 0.25% | 0.25% | Free |
| 2403.99.40 | Snuff | 30% | 0.25% | 0.25% | Free |
| 2403.99.50 | Preparations containing snuff | 30% | 0.25% | 0.25% | Free |
| 2403.99.60 | Tobacco extracts and essence | 30% | 0.25% | 0.25% | Free |
| 2403.99.70 | Cut tobacco, other than goods covered under S. No. 35 above
[SNo.(35A) in Ntfn… | 30% | 0.2% | 0.2% | Free |
| 2403.99.90 | Other
[NCCD Duty Changed by Finance Bill 2020] | 30% | 0.25% | 0.25% | Free |
| 2404.11.00 | All goods, other than pan masala containing tobacco 'gutkha', not bearing a br… | 30% | 0.89% | 0.89% | Free |
| 2404.12.00 | Products containing nicotine and intended for inhalation without combustion
[S… | 30% | 18% | 18% | Free |
| 2404.19.00 | Products containing tobacco or nicotine substitutes and intended for inhalatio… | 30% | 28% | 28% | Free |
| 2404.91.00 | Products for oral application or transdermal application or for application ot… | 30% | 18% | 18% | Free |
| 2404.92.00 | For transdermal application | 30% | 18% | 56.94% | Free |
| 2404.99.00 | Other | 30% | 18% | 56.94% | Free |