Tax rate on Tobacco products

[Sudhir Kumar]

Sir kindly let me know the BCD and IGST rate as well as cess applicable on Importation of goods falling under CTH 24012000

[Kishan Barai]

Always use www.icegate.gov.in to check Basic Custom Duty (BCD), SWS (Social Welfare Surcharge), IGST, etc. for your HSN via Custom Duty Calculator.

[DR.MARIAPPAN GOVINDARAJAN]

You can use the facility available with the Department for knowing the rate of tax.

[Raghunandhaanan rvi]

Sir,

the duty rates are as under

ITEM	HS CODE	BCD	SWC	IGST	COMPENSATION CESS	TOTAL
UNMANUFACTURED TOBACCO	240120	30%	10% ON BCD = 3%	28%	NIL [IF UNBRANDED TOBACCO] 71% IF BRANDED TOBACCO	70.24%

Thanks

AI Summary

Customs duty composition on imported tobacco outlines layered charges including basic duty, surcharge, IGST and cess. Importation of tobacco under HS 24012000 is subject to multiple customs tax components. The advisory directs users to ICEGATE or the Departmental facility for authoritative rates. A forum reply listed component rates: Basic Customs Duty at thirty percent; Social Welfare Surcharge at ten percent on BCD (effective three percent); Integrated GST at twenty eight percent; and Compensation Cess varying by branding status (nil for unbranded, higher for branded), with a respondent-provided aggregate percentage.