HSN Code 24013000: Tobacco Refuse (Tobacco Leaves)

HSN Code 24013000 represents Tobacco Refuse (Tobacco Leaves) under GST classification. This code helps businesses identify Tobacco Refuse (Tobacco Leaves) correctly for billing, taxation, and trade. With HSN Code 24013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco Refuse (Tobacco Leaves).

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Description of Goods for Tobacco Refuse (Tobacco Leaves)

HSN Code 24013000 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 refuse (Tobacco leaves)
CESS: 61% (If bearing a brand name)
14% 14% 28% See note

Description of goods

Tobacco refuse (Tobacco leaves)

Chapter

24 – Tobacco and manufactured tobacco substitutes

Sub Chapter

2401 – Unmanufactured tobacco; tobacco refuse

CGST 14%
SGST 14%
IGST 28%
CESS 61% (If bearing a brand name)

What does HSN Code 24013000 not include?

Tobacco Refuse (Tobacco Leaves) 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 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, 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 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)

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Case Laws Related to HSN Code 24013000

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 24013000

What products are classified under HSN 24013000 ?

It includes Tobacco Refuse (Tobacco Leaves)

How much GST applies to Tobacco Refuse (Tobacco Leaves)?

Under HSN 24013000, Tobacco Refuse (Tobacco Leaves) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Any common misclassification issue with Tobacco Refuse (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 Refuse (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.

Do e‑way bill and e‑invoice apply for Tobacco Refuse (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.

How should mixed supplies be billed when Tobacco Refuse (Tobacco Leaves) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tobacco Refuse (Tobacco Leaves); 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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