--- title: "HSN Code for Tobacco Refuse (Tobacco Leaves) | HSN 24013000 GST Rate" description: "Find HSN and GST Rates for 24013000 related to Tobacco Refuse (Tobacco Leaves) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24013000/" --- # HSN Code 24013000: Tobacco Refuse (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 refuse (Tobacco leaves) | 14% | 14% | 28% | 61% (If bearing a brand name) | ## Frequently asked questions ### 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). ## India's trade performance: HSN Code 24013000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹273 Cr (+53.67% YoY) — 0.0074% of India's total exports - Imports: < ₹1 Crore (−93.48% YoY) — 0.0000% of India's total imports - Trade balance: ₹273 Cr (Surplus); surplus rank #968 of 12657 HSN codes - Share of Sub-Chapter 2401: 2.19% of its exports; import side 0.02% - Rank within Sub-Chapter 2401: #6 of 19 by export value; import-side #9 ### Key metrics - Export CAGR: 27.31% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1530 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +82.52% in FY 2022-23 - Contribution to Sub-Ch. 2401: 2.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24013000 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 | 64.22 | 0.0028% | — | 1.61% | < ₹1 Crore | 0.0000% | — | 0.62% | +63.58 | #2539 | | FY 2019-20 | 72.76 | 0.0033% | +13.30% | 1.93% | < ₹1 Crore | 0.0000% | −90.63% | 0.04% | +72.70 | #2403 | | FY 2020-21 | 56.54 | 0.0026% | −22.29% | 1.47% | Nil | 0.0000% | −100.00% | 0.00% | +56.54 | #2756 | | FY 2021-22 | 75.05 | 0.0024% | +32.74% | 1.77% | Nil | 0.0000% | — | 0.00% | +75.05 | #2786 | | FY 2022-23 | 136.98 | 0.0038% | +82.52% | 2.08% | Nil | 0.0000% | — | 0.00% | +136.98 | #2159 | | FY 2023-24 | 177.90 | 0.0049% | +29.87% | 2.04% | < ₹1 Crore | 0.0000% | — | 0.46% | +176.98 | #1905 | | FY 2024-25 | 273.38 | 0.0074% | +53.67% | 2.19% | < ₹1 Crore | 0.0000% | −93.48% | 0.02% | +273.32 | #1530 | - CAGR (7-year): exports 27.31%/yr, imports -32.60%/yr (consistently Surplus) ## Key trade insights: HSN Code 24013000 export-import analysis ### Consistent export growth: 27.31% CAGR over 7 years India's exports under HSN Code 24013000 have grown at a compound annual rate of 27.31% over 7 fiscal years, rising from ₹64.22 Crore in FY 2018-19 to ₹273.38 Crore in FY 2024-25. ### HSN Code 24013000 ranked #1530 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24013000 ranks #1530 out of 12657 HSN codes by total export value. Within Sub-Chapter 2401, it ranks #6 of 19. By trade surplus, it ranks #968 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 24013000 exports The strongest single-year export movement for HSN Code 24013000 was recorded in FY 2022-23, when exports surged by 82.52% over the prior year. ### India maintains a trade surplus of ₹273.32 Crore in HSN Code 24013000 goods In FY 2024-25, India's exports of ₹273.38 Cr exceeded imports of ₹0.06 Cr, resulting in a trade surplus of ₹273.32 Crore — ranking #968 of 12657 by surplus magnitude. ### Import growth of -32.60% CAGR signals stable import dependency for Tobacco Refuse (Tobacco Leaves) India's imports under HSN Code 24013000 have grown at -32.60% CAGR, reaching ₹0.06 Crore in FY 2024-25. ### HSN Code 24013000 contributes 2.19% of Sub-Chapter 2401 exports — ranked #6 Among the 19 HSN codes under Sub-Chapter 2401, HSN Code 24013000 ranks #6 by export value — accounting for 2.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #9). ## 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)](https://busy.in/hsn/hsn-24012030/) | ₹325 Cr | | #6 | HSN Code 24013000: Tobacco Refuse (Tobacco Leaves) (this hsn code) | ₹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 |