--- title: "HSN Code for Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped | HSN 24011030 GST Rate" description: "Find HSN and GST Rates for 24011030 related to Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24011030/" --- # HSN Code 24011030: Tobacco Leaves: Sun Cured Virginia, 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 : Sun 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 24011030 ? It includes Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped ### Do e‑way bill and e‑invoice apply for Tobacco Leaves: Sun Cured Virginia, 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 much GST applies to Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped? Under HSN 24011030, Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Tobacco Leaves: Sun Cured Virginia, 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. ### Can we claim ITC on inputs used to trade Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Tobacco Leaves: Sun Cured Virginia, 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 Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped; Nil for exempt items if applicable). ## India's trade performance: HSN Code 24011030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−39.53% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4502 of 12657 HSN codes - Share of Sub-Chapter 2401: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 2401: #15 of 19 by export value ### Key metrics - Export CAGR: -41.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8214 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +400.00% in FY 2022-23 - Contribution to Sub-Ch. 2401: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24011030 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 | 26.95 | 0.0012% | — | 0.68% | Nil | 0.0000% | — | 0.00% | +26.95 | #3708 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −97.59% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.65 | #7987 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +23.08% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.80 | #7847 | | FY 2021-22 | 1.01 | 0.0000% | +26.25% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.01 | #7966 | | FY 2022-23 | 5.05 | 0.0001% | +400.00% | 0.08% | Nil | 0.0000% | — | 0.00% | +5.05 | #6447 | | FY 2023-24 | 1.72 | 0.0000% | −65.94% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.72 | #7727 | | FY 2024-25 | 1.04 | 0.0000% | −39.53% | 0.01% | Nil | 0.0000% | — | 0.00% | +1.04 | #8214 | - CAGR (7-year): exports -41.87%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24011030 export-import analysis ### Export decline: -41.87% CAGR over 7 years India's exports under HSN Code 24011030 have declined at a compound annual rate of -41.87% over 7 fiscal years, falling from ₹26.95 Crore in FY 2018-19 to ₹1.04 Crore in FY 2024-25. ### HSN Code 24011030 ranked #8214 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24011030 ranks #8214 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #15 of 19. By trade surplus, it ranks #4502 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 24011030 exports The strongest single-year export movement for HSN Code 24011030 was recorded in FY 2022-23, when exports surged by 400.00% over the prior year. ### India maintains a trade surplus of ₹1.04 Crore in HSN Code 24011030 goods In FY 2024-25, India's exports of ₹1.04 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.04 Crore — ranking #4502 of 12657 by surplus magnitude. ### HSN Code 24011030 contributes 0.01% of Sub-Chapter 2401 exports — ranked #15 Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24011030 ranks #15 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #15 | HSN Code 24011030: Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped (this hsn code) | ₹1 Cr |