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Union Budget 2026-27 - Finance Bill, 2026
The Seventh Schedule to the Finance Act, 2001 is being amended to revise the NCCD Schedule rates on chewing tobacco (HS 2403 99 10), jarda scented tobacco (HS 2403 99 30) and other tobacco products including gutkha (HS 2403 99 90) w.e.f 01.05.2026, as detailed below. The effective rate will remain unchanged*. [Clause 142 read with Sixth Schedule of the Finance Bill, 2026] | |||
Tariff item | Description | NCCD Rates | |
From | To | ||
(1) | (2) | (3) | (4) |
2403 99 10 | Chewing tobacco | 25% | 60% |
2403 99 30 | Jarda scented tobacco | 25% | 60% |
2403 99 90 | Other | 25% | 60% |
*The effective rate will be maintained at 25% vide notification
Full Text:
Chewing and related tobacco NCCD schedule rates raised to 60% from May 1, 2026, while effective rate stays 25%. Seventh Schedule to the Finance Act, 2001 is amended to raise NCCD rates from 25% to 60% for HS 2403 99 10 (chewing tobacco), HS 2403 99 30 (jarda scented tobacco) and HS 2403 99 90 (other tobacco products including gutkha) effective 01.05.2026, while a notification will maintain the applied effective rate at 25%. of Press 'Enter' after typing page number.
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