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<h1>Tobacco Products for Inhalation Taxed at 28% IGST, 14% CGST, and 14% SGST/UTGST per Notification 18/2021.</h1> Products containing tobacco or reconstituted tobacco intended for inhalation without combustion are subject to a tax rate of 28% under the Integrated Goods and Services Tax (IGST), and 14% each under the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). These rates were established by Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022.