HSN Code 24012050: Biri Tobacco Leaves (Stemmed)

HSN Code 24012050 represents Biri Tobacco Leaves (Stemmed) under GST classification. This code helps businesses identify Biri Tobacco Leaves (Stemmed) correctly for billing, taxation, and trade. With HSN Code 24012050, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Biri Tobacco Leaves (Stemmed).

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Description of Goods for Biri Tobacco Leaves (Stemmed)

HSN Code 24012050 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, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (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, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (Tobacco leaves)

Chapter

24 – Tobacco and manufactured tobacco substitutes

Sub Chapter

2401 – Unmanufactured tobacco; tobacco refuse

CGST 14%
SGST 14%
IGST 28%
CESS 71% (If without lime tube and bearing a brand name) 65% (If with lime tube and bearing a brand name)

What does HSN Code 24012050 not include?

Biri Tobacco Leaves (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 cigar and cheroot (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 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 cigar and cheroot (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 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)

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Case Laws Related to HSN Code 24012050

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)

FAQs for HSN Code 24012050

What products are classified under HSN 24012050 ?

It includes Biri Tobacco Leaves (Stemmed)

Can we claim ITC on inputs used to trade Biri Tobacco Leaves (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 Biri Tobacco Leaves (Stemmed)?

Under HSN 24012050, Biri Tobacco Leaves (Stemmed) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

How should mixed supplies be billed when Biri 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 Biri Tobacco Leaves (Stemmed); Nil for exempt items if applicable).

Any common misclassification issue with Biri 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.

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

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.

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