| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule III - 40% |
| Serial | 19 |
| Tariff reference | 2404 19 00 |
| Description | Products containing tobacco or nicotine substitutes intended for inhalation without combustion |
| Effective position | 2026-02-01 |
| Source chain | 09/2025-CT(R) as amended by 19/2025-CT(R), effective 1 February 2026 |
Finin2min rate-control status
Current total GST: 40% (CGST component 20%; corresponding SGST/UTGST component ordinarily mirrors CGST, while IGST is the combined rate).
Legal state: DOUBLE_VALIDATED_CURRENT_ENTRY. Effective from: 2026-02-01.
Classification warning: An HSN match is only a candidate. The complete goods description, exclusions, Customs Tariff notes, packaging/RSP/end-use conditions and supply date control the conclusion.
Entry-level application test
- Confirm the goods identity, composition, function and transaction date.
- Apply Customs Tariff Section and Chapter Notes and the General Rules for Interpretation.
- Match every word of the tariff reference and goods description.
- Check “other than”, residual, packaging, value, end-use and recipient conditions.
- Review Notification 19/2025, Notification 01/2026 and corrigenda where relevant.
- Test exemption, RCM, compensation cess, HSNS cess, customs and State counterpart.
Professional alert
Evidence checklist
- Signed notification page and amendment pages
- Product specification and tariff working
- Packaging/RSP and end-use evidence
- ERP effective-date approval
- Invoice, e-invoice, EWB and return mapping
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.
How was this rate entry checked?
The serial, tariff reference and description are tied to the principal rate schedule and checked against the counterpart Government rate architecture and subsequent amendments. Classification facts and transaction date must still be tested.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.