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 or export of Tobacco Refuse (Tobacco Leaves).

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Description of Goods for HSN Code 24013000

HSN Code 24013000 relates to the following description.

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

See note

CESS note

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.

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 : 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, 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)

India’s Trade Performance — HSN Code 24013000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹273 Cr

+53.67% vs FY 2023-24

0.0074% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−93.48% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹273 Cr

Trade Surplus

Surplus rank #968 of 12657 HSN codes

% of Sub-Chapter 2401

FY 2024-25

2.19%

Share of Sub-Chapter 2401’s total exports in FY 2024-25

Import side: 0.02% of Sub-Chapter 2401’s imports

Rank Within Sub-Chapter 2401

FY 2024-25

#6 of 19

Position by export value among HSN codes in Sub-Chapter 2401

Import-side rank: #9 of 19

At a glance

27.31%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1530

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+82.52%

Peak Growth Year

FY 2022-23 · strongest single-year move

2.19%

Contribution to Sub-Ch. 2401

Share of Sub-Chapter 2401 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2539

Balance

+63.58

Exports

64.22 ₹ Cr

0.0028% share

YoY

1.61% of Sub-Ch. 2401

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.62% of Sub-Ch. 2401

FY 2019-20 Exp. Rank #2403

Balance

+72.70

Exports

72.76 ₹ Cr

0.0033% share

+13.30% YoY

1.93% of Sub-Ch. 2401

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−90.63% YoY

0.04% of Sub-Ch. 2401

FY 2020-21 Exp. Rank #2756

Balance

+56.54

Exports

56.54 ₹ Cr

0.0026% share

−22.29% YoY

1.47% of Sub-Ch. 2401

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2401

FY 2021-22 Exp. Rank #2786

Balance

+75.05

Exports

75.05 ₹ Cr

0.0024% share

+32.74% YoY

1.77% of Sub-Ch. 2401

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 2401

FY 2022-23 Exp. Rank #2159

Balance

+136.98

Exports

136.98 ₹ Cr

0.0038% share

+82.52% YoY

2.08% of Sub-Ch. 2401

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 2401

FY 2023-24 Exp. Rank #1905

Balance

+176.98

Exports

177.90 ₹ Cr

0.0049% share

+29.87% YoY

2.04% of Sub-Ch. 2401

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.46% of Sub-Ch. 2401

FY 2024-25 Exp. Rank #1530

Balance

+273.32

Exports

273.38 ₹ Cr

0.0074% share

+53.67% YoY

2.19% of Sub-Ch. 2401

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−93.48% YoY

0.02% of Sub-Ch. 2401

CAGR · 7-Year

Exports

27.31% /yr

Imports

−32.60% /yr

Consistently Surplus
Sub-Chapter 2401 total

reference, FY 2024-25

Export

₹12,490.08 Cr

Import

₹282.55 Cr

Trade Balance

+12,207.53

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 24013000 and GST compliance.

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.