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        GST

        2404 11 00

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        GST on tobacco inhalation products classified under tariff code imposes high rate under specified schedule provision Products containing tobacco or reconstituted tobacco intended for inhalation without combustion are classified under the specified tariff entry and attract a GST @ 28% as goods under Schedule Four; the provision was inserted by Notification No. 18/2021 Integrated Tax (Rate) dated 28 12 2021 and took effect from 1.1.2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on tobacco inhalation products classified under tariff code imposes high rate under specified schedule provision

                                Products containing tobacco or reconstituted tobacco intended for inhalation without combustion are classified under the specified tariff entry and attract a GST @ 28% as goods under Schedule Four; the provision was inserted by Notification No. 18/2021 Integrated Tax (Rate) dated 28 12 2021 and took effect from 1.1.2022.


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