---
title: "HSN Code for Sun Cured Virginia Tobacco Leaves (Stemmed) | HSN 24012030 GST Rate"
description: "Find HSN and GST Rates for 24012030 related to Sun Cured Virginia Tobacco Leaves (Stemmed) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-24012030/"
---

# HSN Code 24012030: Sun Cured Virginia Tobacco Leaves (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, partly or wholly 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 24012030 ?

It includes Sun Cured Virginia Tobacco Leaves (Stemmed)

### Any common misclassification issue with Sun Cured Virginia Tobacco Leaves (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.

### How much GST applies to Sun Cured Virginia Tobacco Leaves (Stemmed)?

Under HSN 24012030, Sun Cured Virginia Tobacco Leaves (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 Sun Cured Virginia Tobacco Leaves (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.

### How should mixed supplies be billed when Sun Cured Virginia Tobacco Leaves (Stemmed) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sun Cured Virginia Tobacco Leaves (Stemmed); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Sun Cured Virginia Tobacco Leaves (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.

## India's trade performance: HSN Code 24012030 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹325 Cr (+726.85% YoY) — 0.0088% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹325 Cr (Surplus); surplus rank #865 of 12657 HSN codes
- Share of Sub-Chapter 2401: 2.60% of its exports; import side 0.00%
- Rank within Sub-Chapter 2401: #5 of 19 by export value

### Key metrics

- Export CAGR: 348.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1364 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +5,412.50% in FY 2022-23
- Contribution to Sub-Ch. 2401: 2.60% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 24012030

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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.04 | #9577 |
| FY 2019-20 | 1.38 | 0.0001% | +3,350.00% | 0.04% | 1.13 | 0.0000% | — | 0.73% | +0.25 | #7295 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −95.65% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.06 | #9473 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +300.00% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.24 | #9083 |
| FY 2022-23 | 13.23 | 0.0004% | +5,412.50% | 0.20% | Nil | 0.0000% | — | 0.00% | +13.23 | #5264 |
| FY 2023-24 | 39.29 | 0.0011% | +196.98% | 0.45% | Nil | 0.0000% | — | 0.00% | +39.29 | #3859 |
| FY 2024-25 | 324.87 | 0.0088% | +726.85% | 2.60% | Nil | 0.0000% | — | 0.00% | +324.87 | #1364 |

- CAGR (7-year): exports 348.34%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 24012030 export-import analysis

### Consistent export growth: 348.34% CAGR over 7 years

India's exports under HSN Code 24012030 have grown at a compound annual rate of 348.34% over 7 fiscal years, rising from ₹0.04 Crore in FY 2018-19 to ₹324.87 Crore in FY 2024-25.

### HSN Code 24012030 ranked #1364 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 24012030 ranks #1364 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #5 of 19. By trade surplus, it ranks #865 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 24012030 exports

The strongest single-year export movement for HSN Code 24012030 was recorded in FY 2022-23, when exports surged by 5,412.50% over the prior year.

### India maintains a trade surplus of ₹324.87 Crore in HSN Code 24012030 goods

In FY 2024-25, India's exports of ₹324.87 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹324.87 Crore — ranking #865 of 12657 by surplus magnitude.

### HSN Code 24012030 contributes 2.60% of Sub-Chapter 2401 exports — ranked #5

Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24012030 ranks #5 by export value — accounting for 2.60% 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) (this hsn code) | ₹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 |