What products are classified under HSN 24011070 ?
It includes Cigar/Cheroot Tobacco Leaves (Non-Stemmed)
HSN Code 24011070 represents Cigar/Cheroot Tobacco Leaves (Non-Stemmed) under GST classification. This code helps businesses identify Cigar/Cheroot Tobacco Leaves (Non-Stemmed) correctly for billing, taxation, and trade. With HSN Code 24011070, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cigar/Cheroot Tobacco Leaves (Non-Stemmed).
HSN Code 24011070 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 24 | Tobacco and manufactured tobacco substitutes | 2401 | Unmanufactured tobacco; tobacco refuse |
Tobacco, not stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)
CESS: 71% (If without lime tube and bearing a brand name) 65% (If with lime tube and bearing a brand name)
|
14% | 14% | 28% | See note |
Description of goods
Tobacco, not stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)
Chapter
24 – Tobacco and manufactured tobacco substitutes
Sub Chapter
2401 – Unmanufactured tobacco; tobacco refuse
Cigar/Cheroot Tobacco Leaves (Non-Stemmed) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Tobacco, not stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Burley tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of biris, not stemmed (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : other (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Burley tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) | |
| Tobacco refuse (Tobacco leaves) |
Tobacco, not stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Burley tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of biris, not stemmed (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : other (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Burley tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves)
Tobacco refuse (Tobacco leaves)
| Order Number | Description |
|---|---|
| M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat) |
M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat)
It includes Cigar/Cheroot 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.
Under HSN 24011070, Cigar/Cheroot Tobacco Leaves (Non-Stemmed) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigar/Cheroot Tobacco Leaves (Non-Stemmed); Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.