--- title: "HSN Code for Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped | HSN 24011010 GST Rate" description: "Find HSN and GST Rates for 24011010 related to Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24011010/" --- # HSN Code 24011010: Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 24: Tobacco and Manufactured Tobacco Substitutes](https://busy.in/hsn/chapter-24/) - [Sub-chapter 2401: Unmanufactured tobacco](https://busy.in/hsn/sub-chapter-2401/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Tobacco, not stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves) | 14% | 14% | 28% | 71% (If without lime tube and bearing a brand name) 65% (If with lime tube and bearing a brand name) | ## Frequently asked questions ### What products are classified under HSN 24011010 ? It includes Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped ### Does packaging or labelling change the GST for Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How much GST applies to Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped? Under HSN 24011010, Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply for Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped; Nil for exempt items if applicable). ### Any common misclassification issue with Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 24011010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹19 Cr (−63.79% YoY) — 0.0005% of India's total exports - Imports: < ₹1 Crore (+137.93% YoY) — 0.0000% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2878 of 12657 HSN codes - Share of Sub-Chapter 2401: 0.16% of its exports; import side 0.24% - Rank within Sub-Chapter 2401: #11 of 19 by export value; import-side #7 ### Key metrics - Export CAGR: -7.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4923 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +137.73% in FY 2023-24 - Contribution to Sub-Ch. 2401: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24011010 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 | Exp % of Sub-Ch. 2401 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2401 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 31.03 | 0.0014% | — | 0.78% | < ₹1 Crore | 0.0000% | — | 0.92% | +30.08 | #3535 | | FY 2019-20 | 15.03 | 0.0007% | −51.56% | 0.40% | 20.23 | 0.0006% | +2,029.47% | 13.07% | −5.20 | #4495 | | FY 2020-21 | 20.12 | 0.0009% | +33.87% | 0.52% | 1.01 | 0.0000% | −95.01% | 0.78% | +19.11 | #4173 | | FY 2021-22 | 20.35 | 0.0006% | +1.14% | 0.48% | < ₹1 Crore | 0.0000% | −56.44% | 0.31% | +19.91 | #4580 | | FY 2022-23 | 22.50 | 0.0006% | +10.57% | 0.34% | < ₹1 Crore | 0.0000% | +93.18% | 0.68% | +21.65 | #4544 | | FY 2023-24 | 53.49 | 0.0015% | +137.73% | 0.61% | < ₹1 Crore | 0.0000% | −65.88% | 0.14% | +53.20 | #3432 | | FY 2024-25 | 19.37 | 0.0005% | −63.79% | 0.16% | < ₹1 Crore | 0.0000% | +137.93% | 0.24% | +18.68 | #4923 | - CAGR (7-year): exports -7.55%/yr, imports -5.19%/yr (consistently Surplus) ## Key trade insights: HSN Code 24011010 export-import analysis ### Export decline: -7.55% CAGR over 7 years India's exports under HSN Code 24011010 have declined at a compound annual rate of -7.55% over 7 fiscal years, falling from ₹31.03 Crore in FY 2018-19 to ₹19.37 Crore in FY 2024-25. ### HSN Code 24011010 ranked #4923 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24011010 ranks #4923 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #11 of 19. By trade surplus, it ranks #2878 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 24011010 exports The strongest single-year export movement for HSN Code 24011010 was recorded in FY 2023-24, when exports surged by 137.73% over the prior year. ### India maintains a trade surplus of ₹18.68 Crore in HSN Code 24011010 goods In FY 2024-25, India's exports of ₹19.37 Cr exceeded imports of ₹0.69 Cr, resulting in a trade surplus of ₹18.68 Crore — ranking #2878 of 12657 by surplus magnitude. ### Import growth of -5.19% CAGR signals stable import dependency for Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped India's imports under HSN Code 24011010 have grown at -5.19% CAGR, reaching ₹0.69 Crore in FY 2024-25. ### HSN Code 24011010 contributes 0.16% of Sub-Chapter 2401 exports — ranked #11 Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24011010 ranks #11 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #7). ## Related HSN Codes in Sub-Chapter 2401 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 24012010: Flue Cured Virginia Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012010/) | ₹7,563 Cr | | #2 | [HSN Code 24012040: Burley Tobacco Leaves: Partly or Wholly Stemmed or Stripped](https://busy.in/hsn/hsn-24012040/) | ₹3,172 Cr | | #3 | [HSN Code 24011090: Unstemmed tobacco leaves](https://busy.in/hsn/hsn-24011090/) | ₹463 Cr | | #4 | [HSN Code 24012090: Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves)](https://busy.in/hsn/hsn-24012090/) | ₹356 Cr | | #5 | [HSN Code 24012030: Sun Cured Virginia Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012030/) | ₹325 Cr | | #6 | [HSN Code 24013000: Tobacco Refuse (Tobacco Leaves)](https://busy.in/hsn/hsn-24013000/) | ₹273 Cr | | #7 | [HSN Code 24012020: Sun Cured Natu Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012020/) | ₹188 Cr | | #8 | [HSN Code 24011020: Sun Cured Natu Tobacco Leaves](https://busy.in/hsn/hsn-24011020/) | ₹42 Cr | | #9 | [HSN Code 24011040: Burley Tobacco Leaves](https://busy.in/hsn/hsn-24011040/) | ₹33 Cr | | #10 | [HSN Code 24011080: Hookah Tobacco Leaves (Non-Stemmed)](https://busy.in/hsn/hsn-24011080/) | ₹22 Cr | | #11 | HSN Code 24011010: Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped (this hsn code) | ₹19 Cr |