HSN Code 24012070: Tobacco Leaves for Cigars & Cheroots

HSN Code 24012070 represents Tobacco Leaves for Cigars & Cheroots under GST classification. This code helps businesses identify Tobacco Leaves for Cigars & Cheroots correctly for billing, taxation, and trade. With HSN Code 24012070, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco Leaves for Cigars & Cheroots.

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Description of Goods for Tobacco Leaves for Cigars & Cheroots

HSN Code 24012070 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 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, partly or wholly 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

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 24012070 not include?

Tobacco Leaves for Cigars & Cheroots 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 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 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 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 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 24012070

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 24012070

What products are classified under HSN 24012070 ?

It includes Tobacco Leaves for Cigars & Cheroots

How much GST applies to Tobacco Leaves for Cigars & Cheroots?

Under HSN 24012070, Tobacco Leaves for Cigars & Cheroots attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Any common misclassification issue with Tobacco Leaves for Cigars & Cheroots?

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 Tobacco Leaves for Cigars & Cheroots?

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 Tobacco Leaves for Cigars & Cheroots?

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.

Can we claim ITC on inputs used to trade Tobacco Leaves for Cigars & Cheroots?

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 should mixed supplies be billed when Tobacco Leaves for Cigars & Cheroots is sold with other items?

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

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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