--- title: "HSN Code for Chewing Tobacco Leaves (Non-Stemmed) | HSN 24011060 GST Rate" description: "Find HSN and GST Rates for 24011060 related to Chewing Tobacco Leaves (Non-Stemmed) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24011060/" --- # HSN Code 24011060: Chewing Tobacco Leaves (Non-Stemmed) - [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 : Tobacco for manufacture of chewing 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 24011060 ? It includes Chewing Tobacco Leaves (Non-Stemmed) ### Can we claim ITC on inputs used to trade Chewing Tobacco Leaves (Non-Stemmed)? 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 much GST applies to Chewing Tobacco Leaves (Non-Stemmed)? Under HSN 24011060, Chewing Tobacco Leaves (Non-Stemmed) 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 Chewing Tobacco Leaves (Non-Stemmed)? 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. ### Does packaging or labelling change the GST for Chewing Tobacco Leaves (Non-Stemmed)? 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 should mixed supplies be billed when Chewing Tobacco Leaves (Non-Stemmed) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chewing Tobacco Leaves (Non-Stemmed); Nil for exempt items if applicable). ### Any common misclassification issue with Chewing Tobacco Leaves (Non-Stemmed)? 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 24011060 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+211.40% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3629 of 12657 HSN codes - Share of Sub-Chapter 2401: 0.05% of its exports; import side 0.00% - Rank within Sub-Chapter 2401: #14 of 19 by export value ### Key metrics - Export CAGR: 13.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6402 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +211.40% in FY 2024-25 - Contribution to Sub-Ch. 2401: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24011060 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 | 2.77 | 0.0001% | — | 0.07% | Nil | 0.0000% | — | 0.00% | +2.77 | #6567 | | FY 2019-20 | 7.89 | 0.0004% | +184.84% | 0.21% | < ₹1 Crore | 0.0000% | — | 0.10% | +7.73 | #5311 | | FY 2020-21 | 7.27 | 0.0003% | −7.86% | 0.19% | < ₹1 Crore | 0.0000% | +256.25% | 0.44% | +6.70 | #5472 | | FY 2021-22 | 1.32 | 0.0000% | −81.84% | 0.03% | Nil | 0.0000% | −100.00% | 0.00% | +1.32 | #7738 | | FY 2022-23 | 1.54 | 0.0000% | +16.67% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.54 | #7709 | | FY 2023-24 | 1.93 | 0.0001% | +25.32% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.93 | #7618 | | FY 2024-25 | 6.01 | 0.0002% | +211.40% | 0.05% | Nil | 0.0000% | — | 0.00% | +6.01 | #6402 | - CAGR (7-year): exports 13.78%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24011060 export-import analysis ### Consistent export growth: 13.78% CAGR over 7 years India's exports under HSN Code 24011060 have grown at a compound annual rate of 13.78% over 7 fiscal years, rising from ₹2.77 Crore in FY 2018-19 to ₹6.01 Crore in FY 2024-25. ### HSN Code 24011060 ranked #6402 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24011060 ranks #6402 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #14 of 19. By trade surplus, it ranks #3629 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24011060 exports The strongest single-year export movement for HSN Code 24011060 was recorded in FY 2024-25, when exports surged by 211.40% over the prior year. ### India maintains a trade surplus of ₹6.01 Crore in HSN Code 24011060 goods In FY 2024-25, India's exports of ₹6.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹6.01 Crore — ranking #3629 of 12657 by surplus magnitude. ### HSN Code 24011060 contributes 0.05% of Sub-Chapter 2401 exports — ranked #14 Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24011060 ranks #14 by export value — accounting for 0.05% 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 | | #14 | HSN Code 24011060: Chewing Tobacco Leaves (Non-Stemmed) (this hsn code) | ₹6 Cr |