HSN Code 24011090: Unstemmed tobacco leaves

HSN Code 24011090 represents Unstemmed tobacco leaves under GST classification. This code helps businesses identify Unstemmed tobacco leaves correctly for billing, taxation, and trade. With HSN Code 24011090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Unstemmed tobacco leaves.

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Description of Goods for HSN Code 24011090

HSN Code 24011090 relates to the following description.

Description of Goods

Tobacco, not stemmed or stripped : other (Tobacco leaves)

Chapter

24 - Tobacco and manufactured tobacco substitutes

Sub Chapter

2401 - Unmanufactured tobacco; tobacco refuse

CGST

14%

SGST

14%

IGST

28%

CESS

See note

CESS note

71% (If without lime tube and bearing a brand name) 65% (If with lime tube and bearing a brand name)

What does HSN Code 24011090 not include?

Unstemmed tobacco leaves does not include products with the following descriptions.

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 : 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 cigar and cheroot (Tobacco leaves)

Tobacco, not stemmed or stripped : Tobacco for manufacture of hookah tobacco (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)

India’s Trade Performance — HSN Code 24011090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹463 Cr

+0.98% vs FY 2023-24

0.0126% of India’s total exports

India’s Imports

FY 2024-25

₹30 Cr

−49.13% vs FY 2023-24

0.0005% of India’s total imports

Trade Balance

FY 2024-25

₹433 Cr

Trade Surplus

Surplus rank #715 of 12657 HSN codes

% of Sub-Chapter 2401

FY 2024-25

3.71%

Share of Sub-Chapter 2401’s total exports in FY 2024-25

Import side: 10.61% of Sub-Chapter 2401’s imports

Rank Within Sub-Chapter 2401

FY 2024-25

#3 of 19

Position by export value among HSN codes in Sub-Chapter 2401

Import-side rank: #3 of 19

At a glance

12.87%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1070

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+47.66%

Peak Growth Year

FY 2023-24 · strongest single-year move

3.71%

Contribution to Sub-Ch. 2401

Share of Sub-Chapter 2401 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 24011090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1223

Balance

+222.51

Exports

224.09 ₹ Cr

0.0098% share

YoY

5.62% of Sub-Ch. 2401

Imports

1.58 ₹ Cr

0.0000% share

YoY

1.54% of Sub-Ch. 2401

FY 2019-20 Exp. Rank #1163

Balance

+179.29

Exports

241.61 ₹ Cr

0.0110% share

+7.82% YoY

6.42% of Sub-Ch. 2401

Imports

62.32 ₹ Cr

0.0019% share

+3,844.30% YoY

40.28% of Sub-Ch. 2401

FY 2020-21 Exp. Rank #1145

Balance

+252.40

Exports

256.87 ₹ Cr

0.0119% share

+6.32% YoY

6.69% of Sub-Ch. 2401

Imports

4.47 ₹ Cr

0.0002% share

−92.83% YoY

3.46% of Sub-Ch. 2401

FY 2021-22 Exp. Rank #1493

Balance

+218.51

Exports

237.40 ₹ Cr

0.0076% share

−7.58% YoY

5.59% of Sub-Ch. 2401

Imports

18.89 ₹ Cr

0.0004% share

+322.60% YoY

13.34% of Sub-Ch. 2401

FY 2022-23 Exp. Rank #1296

Balance

+284.46

Exports

310.76 ₹ Cr

0.0086% share

+30.90% YoY

4.71% of Sub-Ch. 2401

Imports

26.30 ₹ Cr

0.0005% share

+39.23% YoY

20.94% of Sub-Ch. 2401

FY 2023-24 Exp. Rank #1031

Balance

+399.94

Exports

458.86 ₹ Cr

0.0127% share

+47.66% YoY

5.27% of Sub-Ch. 2401

Imports

58.92 ₹ Cr

0.0010% share

+124.03% YoY

29.41% of Sub-Ch. 2401

FY 2024-25 Exp. Rank #1070

Balance

+433.39

Exports

463.36 ₹ Cr

0.0126% share

+0.98% YoY

3.71% of Sub-Ch. 2401

Imports

29.97 ₹ Cr

0.0005% share

−49.13% YoY

10.61% of Sub-Ch. 2401

CAGR · 7-Year

Exports

12.87% /yr

Imports

63.31% /yr

Consistently Surplus
Sub-Chapter 2401 total

reference, FY 2024-25

Export

₹12,490.08 Cr

Import

₹282.55 Cr

Trade Balance

+12,207.53

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 24011090 Export-Import Analysis

Consistent Export Growth: 12.87% CAGR Over 7 Years

India's exports under HSN Code 24011090 have grown at a compound annual rate of 12.87% over 7 fiscal years, rising from ₹224.09 Crore in FY 2018-19 to ₹463.36 Crore in FY 2024-25.

HSN Code 24011090 Ranked #1070 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 24011090 ranks #1070 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #3 of 19. By trade surplus, it ranks #715 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 24011090 Exports

The strongest single-year export movement for HSN Code 24011090 was recorded in FY 2023-24, when exports surged by 47.66% over the prior year.

India Maintains a Trade Surplus of ₹433.39 Crore in HSN Code 24011090 Goods

In FY 2024-25, India's exports of ₹463.36 Cr exceeded imports of ₹29.97 Cr, resulting in a trade surplus of ₹433.39 Crore — ranking #715 of 12657 by surplus magnitude.

Import Growth of 63.31% CAGR Signals Rising Demand for Unstemmed tobacco leaves

India's imports under HSN Code 24011090 have grown at 63.31% CAGR, reaching ₹29.97 Crore in FY 2024-25.

HSN Code 24011090 Contributes 3.71% of Sub-Chapter 2401 Exports — Ranked #3

Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24011090 ranks #3 by export value — accounting for 3.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.61% share (rank #3).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 24011090 and GST compliance.

What products are classified under HSN 24011090 ?

It includes Unstemmed tobacco leaves

How should mixed supplies be billed when Unstemmed tobacco leaves is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unstemmed tobacco leaves; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Unstemmed 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.

Does packaging or labelling change the GST for Unstemmed 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.

How much GST applies to Unstemmed tobacco leaves?

Under HSN 24011090, Unstemmed tobacco leaves attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Can we claim ITC on inputs used to trade Unstemmed 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.

Any common misclassification issue with Unstemmed 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.

Important Disclaimer

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.