--- title: "HSN Code for Burley Tobacco Leaves | HSN 24011040 GST Rate" description: "Find HSN and GST Rates for 24011040 related to Burley Tobacco Leaves with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24011040/" --- # HSN Code 24011040: Burley Tobacco Leaves - [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 : Burley 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 24011040 ? It includes Burley Tobacco Leaves ### Do e‑way bill and e‑invoice apply for Burley Tobacco Leaves? 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 Burley Tobacco Leaves is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Burley Tobacco Leaves; Nil for exempt items if applicable). ### How much GST applies to Burley Tobacco Leaves? Under HSN 24011040, Burley Tobacco Leaves attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Burley Tobacco Leaves? 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. ### Any common misclassification issue with Burley Tobacco Leaves? 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 Burley Tobacco Leaves? 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. ## India's trade performance: HSN Code 24011040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹33 Cr (−36.48% YoY) — 0.0009% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹33 Cr (Surplus); surplus rank #2455 of 12657 HSN codes - Share of Sub-Chapter 2401: 0.27% of its exports; import side 0.00% - Rank within Sub-Chapter 2401: #9 of 19 by export value ### Key metrics - Export CAGR: 18.40% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4190 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +379.67% in FY 2023-24 - Contribution to Sub-Ch. 2401: 0.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24011040 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 | 12.02 | 0.0005% | — | 0.30% | Nil | 0.0000% | — | 0.00% | +12.02 | #4774 | | FY 2019-20 | 22.49 | 0.0010% | +87.10% | 0.60% | < ₹1 Crore | 0.0000% | — | 0.08% | +22.36 | #3963 | | FY 2020-21 | 11.96 | 0.0006% | −46.82% | 0.31% | Nil | 0.0000% | −100.00% | 0.00% | +11.96 | #4846 | | FY 2021-22 | 24.39 | 0.0008% | +103.93% | 0.57% | Nil | 0.0000% | — | 0.00% | +24.39 | #4326 | | FY 2022-23 | 10.87 | 0.0003% | −55.43% | 0.16% | Nil | 0.0000% | — | 0.00% | +10.87 | #5524 | | FY 2023-24 | 52.14 | 0.0014% | +379.67% | 0.60% | Nil | 0.0000% | — | 0.00% | +52.14 | #3475 | | FY 2024-25 | 33.12 | 0.0009% | −36.48% | 0.27% | Nil | 0.0000% | — | 0.00% | +33.12 | #4190 | - CAGR (7-year): exports 18.40%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24011040 export-import analysis ### Consistent export growth: 18.40% CAGR over 7 years India's exports under HSN Code 24011040 have grown at a compound annual rate of 18.40% over 7 fiscal years, rising from ₹12.02 Crore in FY 2018-19 to ₹33.12 Crore in FY 2024-25. ### HSN Code 24011040 ranked #4190 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24011040 ranks #4190 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #9 of 19. By trade surplus, it ranks #2455 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 24011040 exports The strongest single-year export movement for HSN Code 24011040 was recorded in FY 2023-24, when exports surged by 379.67% over the prior year. ### India maintains a trade surplus of ₹33.12 Crore in HSN Code 24011040 goods In FY 2024-25, India's exports of ₹33.12 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹33.12 Crore — ranking #2455 of 12657 by surplus magnitude. ### HSN Code 24011040 contributes 0.27% of Sub-Chapter 2401 exports — ranked #9 Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24011040 ranks #9 by export value — accounting for 0.27% 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 (this hsn code) | ₹33 Cr | | #10 | [HSN Code 24011080: Hookah Tobacco Leaves (Non-Stemmed)](https://busy.in/hsn/hsn-24011080/) | ₹22 Cr |