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<h1>GST rate for inhalable non-combustion tobacco or nicotine substitute products added under tariff item 2404 19 00</h1> Tariff item 2404 19 00 is updated in Schedule III by inserting an entry for 'products containing tobacco or nicotine substitutes and intended for inhalation without combustion.' This insertion prescribes a GST rate of 40% for such goods, resulting in their classification under Schedule III and subjecting their supplies to GST at 40% with effect from 01-02-2026.