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of <h1>Tobacco and nicotine substitute products taxed at 28% IGST or 14% CGST and SGST per Notification No. 18/2021.</h1> Goods classified under code 2404 19 00, which include products containing tobacco or nicotine substitutes intended for inhalation without combustion, are subject to a tax rate of IGST at 28% or a combination of CGST at 14% and SGST/UTGST at 14%. This classification and tax rate were established through Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022.
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