---
title: "HSN Code for Tobacco and Manufactured Tobacco Substitutes | HSN Chapter 24 - BUSY"
description: "Get accurate GST rates, HSN codes and case laws for Tobacco and Manufactured Tobacco Substitutes (Chapter 24) with BUSY.in - your trusted source for HSN tariff details."
canonical: "https://busy.in/hsn/chapter-24/"
---

# HSN Chapter 24: Tobacco and Manufactured Tobacco Substitutes

Tobacco and manufactured tobacco substitutes

Part of [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/).

## Sub-chapters

| Code | Title | GST rate |
| --- | --- | --- |
| 2401 | [Unmanufactured tobacco](https://busy.in/hsn/sub-chapter-2401/) | 28% |
| 2402 | [Cigarette paper products](https://busy.in/hsn/sub-chapter-2402/) | 5% |
| 2403 | [Manufactured Tobacco](https://busy.in/hsn/sub-chapter-2403/) | 0% |
| 2404 | [Tobacco products, nicotine substitutes](https://busy.in/hsn/sub-chapter-2404/) | 5% |

## India's trade performance: HSN Chapter 24 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹16,728 Cr (+39.33% YoY) — 0.4517% of India's total exports
- Imports: ₹993 Cr (+15.33% YoY) — 0.0163% of India's total imports
- Trade balance: ₹15,735 Cr (Surplus); surplus rank #14 of 97 chapters

### Key metrics

- Export CAGR: 16.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #43 of 97 chapters by export value (FY 2024-25)
- Peak growth year: +41.54% in FY 2022-23
- Export growth (7Y): 2.4x (₹6,858.61 Cr to ₹16,728.02 Cr)

## India export-import trade statistics: HSN Chapter 24

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Imports (₹ Cr) | Imp share | Imp YoY | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 6,858.61 | 0.2973% | — | 360.41 | 0.0100% | — | +6,498.20 | #47 |
| FY 2019-20 | 6,409.39 | 0.2889% | −6.55% | 391.93 | 0.0117% | +8.75% | +6,017.46 | #45 |
| FY 2020-21 | 6,496.99 | 0.3010% | +1.37% | 288.19 | 0.0099% | −26.47% | +6,208.80 | #47 |
| FY 2021-22 | 6,881.52 | 0.2187% | +5.92% | 470.99 | 0.0103% | +63.43% | +6,410.53 | #51 |
| FY 2022-23 | 9,739.85 | 0.2690% | +41.54% | 610.36 | 0.0106% | +29.59% | +9,129.49 | #48 |
| FY 2023-24 | 12,005.89 | 0.3318% | +23.27% | 860.72 | 0.0153% | +41.02% | +11,145.17 | #47 |
| FY 2024-25 | 16,728.02 | 0.4517% | +39.33% | 992.63 | 0.0163% | +15.33% | +15,735.39 | #43 |

- CAGR (7-year): exports 16.02%/yr, imports 18.39%/yr (consistently Surplus)

## Key trade insights: HSN Chapter 24 export-import analysis

### Consistent export growth: 16.02% CAGR over 7 years

India's exports under HSN Chapter 24 have grown at a compound annual rate of 16.02% over 7 fiscal years, rising from ₹6,858.61 Crore in FY 2018-19 to ₹16,728.02 Crore in FY 2024-25.

### HSN Chapter 24 ranked #43 among all 97 chapters by export value

In FY 2024-25, HSN Chapter 24 ranks #43 out of 97 chapters by total export value. By trade surplus, it ranks #14 of 97.

### FY 2022-23 was the strongest growth year for HSN Chapter 24 exports

The strongest single-year export movement for HSN Chapter 24 was recorded in FY 2022-23, when exports surged by 41.54% over the prior year.

### India maintains a trade surplus of ₹15,735.39 Crore in HSN Chapter 24 goods

In FY 2024-25, India's exports of ₹16,728.02 Cr exceeded imports of ₹992.63 Cr, resulting in a trade surplus of ₹15,735.39 Crore — ranking #14 of 97 by surplus magnitude.

### Import growth of 18.39% CAGR signals rising demand for Tobacco and Manufactured Tobacco Substitutes

India's imports under HSN Chapter 24 have grown at 18.39% CAGR, reaching ₹992.63 Crore in FY 2024-25.

## Related HSN Chapters in Section 04

Ranked by export value (FY 2024-25).

| Rank | HSN Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Chapter 17: Sugars and Sugar Confectionery](https://busy.in/hsn/chapter-17/) | ₹21,182 Cr |
| #2 | [HSN Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/) | ₹18,733 Cr |
| #3 | HSN Chapter 24: Tobacco and Manufactured Tobacco Substitutes (this hsn chapter) | ₹16,728 Cr |
| #4 | [HSN Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/) | ₹14,507 Cr |
| #5 | [HSN Chapter 20: Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants](https://busy.in/hsn/chapter-20/) | ₹10,359 Cr |
| #6 | [HSN Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/) | ₹7,726 Cr |
| #7 | [HSN Chapter 16: Preparations of Meat, Fish or Crustaceans](https://busy.in/hsn/chapter-16/) | ₹6,686 Cr |
| #8 | [HSN Chapter 22: Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/) | ₹3,826 Cr |
| #9 | [HSN Chapter 18: Cocoa and Cocoa Preparations](https://busy.in/hsn/chapter-18/) | ₹2,512 Cr |

## Other chapters in this section

| Code | Title |
| --- | --- |
| 16 | [Preparations of Meat, Fish or Crustaceans](https://busy.in/hsn/chapter-16/) |
| 17 | [Sugars and Sugar Confectionery](https://busy.in/hsn/chapter-17/) |
| 18 | [Cocoa and Cocoa Preparations](https://busy.in/hsn/chapter-18/) |
| 19 | [Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/) |
| 20 | [Preparations of Vegetables, Fruits, Nuts or Other Parts of Plants](https://busy.in/hsn/chapter-20/) |
| 21 | [Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/) |
| 22 | [Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/) |
| 23 | [Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/) |