--- title: "HSN Code for Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) | HSN 24012090 GST Rate" description: "Find HSN and GST Rates for 24012090 related to Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24012090/" --- # HSN Code 24012090: Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) - [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 : Other (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 24012090 ? It includes Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) ### Do e‑way bill and e‑invoice apply for Tobacco, partly or wholly stemmed or stripped : Other (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. ### Any common misclassification issue with Tobacco, partly or wholly stemmed or stripped : Other (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. ### Can we claim ITC on inputs used to trade Tobacco, partly or wholly stemmed or stripped : Other (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. ### Does packaging or labelling change the GST for Tobacco, partly or wholly stemmed or stripped : Other (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 Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves)? Under HSN 24012090, Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 24012090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹356 Cr (+51.76% YoY) — 0.0097% of India's total exports - Imports: ₹70 Cr (+254.23% YoY) — 0.0011% of India's total imports - Trade balance: ₹286 Cr (Surplus); surplus rank #940 of 12657 HSN codes - Share of Sub-Chapter 2401: 2.85% of its exports; import side 24.62% - Rank within Sub-Chapter 2401: #4 of 19 by export value; import-side #2 ### Key metrics - Export CAGR: 7.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1286 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +51.76% in FY 2024-25 - Contribution to Sub-Ch. 2401: 2.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24012090 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 | 229.42 | 0.0100% | — | 5.76% | < ₹1 Crore | 0.0000% | — | 0.02% | +229.40 | #1204 | | FY 2019-20 | 252.36 | 0.0115% | +10.00% | 6.71% | 10.10 | 0.0003% | +50,400.00% | 6.53% | +242.26 | #1135 | | FY 2020-21 | 229.55 | 0.0107% | −9.04% | 5.98% | 46.10 | 0.0016% | +356.44% | 35.71% | +183.45 | #1236 | | FY 2021-22 | 208.94 | 0.0067% | −8.98% | 4.92% | 29.58 | 0.0006% | −35.84% | 20.89% | +179.36 | #1609 | | FY 2022-23 | 171.53 | 0.0047% | −17.90% | 2.60% | 4.32 | 0.0001% | −85.40% | 3.44% | +167.21 | #1885 | | FY 2023-24 | 234.59 | 0.0065% | +36.76% | 2.69% | 19.64 | 0.0003% | +354.63% | 9.80% | +214.95 | #1619 | | FY 2024-25 | 356.01 | 0.0097% | +51.76% | 2.85% | 69.57 | 0.0011% | +254.23% | 24.62% | +286.44 | #1286 | - CAGR (7-year): exports 7.60%/yr, imports 289.25%/yr (consistently Surplus) ## Key trade insights: HSN Code 24012090 export-import analysis ### Consistent export growth: 7.60% CAGR over 7 years India's exports under HSN Code 24012090 have grown at a compound annual rate of 7.60% over 7 fiscal years, rising from ₹229.42 Crore in FY 2018-19 to ₹356.01 Crore in FY 2024-25. ### HSN Code 24012090 ranked #1286 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24012090 ranks #1286 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #4 of 19. By trade surplus, it ranks #940 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24012090 exports The strongest single-year export movement for HSN Code 24012090 was recorded in FY 2024-25, when exports surged by 51.76% over the prior year. ### India maintains a trade surplus of ₹286.44 Crore in HSN Code 24012090 goods In FY 2024-25, India's exports of ₹356.01 Cr exceeded imports of ₹69.57 Cr, resulting in a trade surplus of ₹286.44 Crore — ranking #940 of 12657 by surplus magnitude. ### Import growth of 289.25% CAGR signals rising demand for Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) India's imports under HSN Code 24012090 have grown at 289.25% CAGR, reaching ₹69.57 Crore in FY 2024-25. ### HSN Code 24012090 contributes 2.85% of Sub-Chapter 2401 exports — ranked #4 Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24012090 ranks #4 by export value — accounting for 2.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.62% share (rank #2). ## 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) (this hsn code) | ₹356 Cr | | #5 | [HSN Code 24012030: Sun Cured Virginia Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012030/) | ₹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 |