Historical status: OMITTED FROM 1 FEBRUARY 2026
| Field | Historical entry |
|---|---|
| Former rate | 28% |
| Serial | 5 |
| Tariff | 2404 11 00 |
| Description | Products containing tobacco or reconstituted tobacco intended for inhalation without combustion |
Current treatment
Notification 19/2025 omitted Schedule VII from 1 February 2026. Biris moved to Schedule II; the specified pan-masala and tobacco entries moved to Schedule III. Use this page only for historical periods and transition disputes.
Transition controls
- Identify time of supply.
- Apply the rate schedule effective for that date.
- Separate GST from compensation cess, HSNS cess and Central Excise.
- Reconcile credit/debit notes and returns.
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
What does source-gated mean?
The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.