--- title: "HSN Code for Cigars & Cheroots | HSN 24021010 GST Rate" description: "Find HSN and GST Rates for 24021010 related to Cigars & Cheroots with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24021010/" --- # HSN Code 24021010: Cigars & Cheroots - [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 2402: Cigarette paper products](https://busy.in/hsn/sub-chapter-2402/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots | 14% | 14% | 28% | 21% or Rs. 4170 per thousand, whichever is higher | ## Frequently asked questions ### What products are classified under HSN 24021010 ? It includes Cigars & Cheroots ### How should mixed supplies be billed when Cigars & Cheroots is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigars & Cheroots; Nil for exempt items if applicable). ### How much GST applies to Cigars & Cheroots? Under HSN 24021010, Cigars & Cheroots attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply 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. ### Can we claim ITC on inputs used to trade 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. ### Does packaging or labelling change the GST 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. ## India's trade performance: HSN Code 24021010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹11 Cr (−10.39% YoY) — 0.0003% of India's total exports - Imports: ₹8 Cr (−30.70% YoY) — 0.0001% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4059 of 12657 HSN codes - Share of Sub-Chapter 2402: 1.15% of its exports; import side 3.17% - Rank within Sub-Chapter 2402: #6 of 12 by export value; import-side #3 ### Key metrics - Export CAGR: 13.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5681 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +86.95% in FY 2023-24 - Contribution to Sub-Ch. 2402: 1.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24021010 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. 2402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2402 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.10 | 0.0002% | — | 0.75% | 4.81 | 0.0001% | — | 2.78% | +0.29 | #5834 | | FY 2019-20 | 8.34 | 0.0004% | +63.53% | 1.28% | 6.29 | 0.0002% | +30.77% | 4.32% | +2.05 | #5237 | | FY 2020-21 | 8.97 | 0.0004% | +7.55% | 1.46% | 1.41 | 0.0000% | −77.58% | 1.56% | +7.56 | #5217 | | FY 2021-22 | 6.79 | 0.0002% | −24.30% | 1.06% | 3.05 | 0.0001% | +116.31% | 2.80% | +3.74 | #5973 | | FY 2022-23 | 6.59 | 0.0002% | −2.95% | 0.85% | 6.65 | 0.0001% | +118.03% | 3.41% | −0.06 | #6156 | | FY 2023-24 | 12.32 | 0.0003% | +86.95% | 1.49% | 11.79 | 0.0002% | +77.29% | 5.25% | +0.53 | #5442 | | FY 2024-25 | 11.04 | 0.0003% | −10.39% | 1.15% | 8.17 | 0.0001% | −30.70% | 3.17% | +2.87 | #5681 | - CAGR (7-year): exports 13.74%/yr, imports 9.23%/yr (consistently Surplus) ## Key trade insights: HSN Code 24021010 export-import analysis ### Consistent export growth: 13.74% CAGR over 7 years India's exports under HSN Code 24021010 have grown at a compound annual rate of 13.74% over 7 fiscal years, rising from ₹5.10 Crore in FY 2018-19 to ₹11.04 Crore in FY 2024-25. ### HSN Code 24021010 ranked #5681 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24021010 ranks #5681 out of 12657 HSN codes by total export value. Within Sub-Chapter 2402, it ranks #6 of 12. By trade surplus, it ranks #4059 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 24021010 exports The strongest single-year export movement for HSN Code 24021010 was recorded in FY 2023-24, when exports surged by 86.95% over the prior year. ### India maintains a trade surplus of ₹2.87 Crore in HSN Code 24021010 goods In FY 2024-25, India's exports of ₹11.04 Cr exceeded imports of ₹8.17 Cr, resulting in a trade surplus of ₹2.87 Crore — ranking #4059 of 12657 by surplus magnitude. ### Import growth of 9.23% CAGR signals stable import dependency for Cigars & Cheroots India's imports under HSN Code 24021010 have grown at 9.23% CAGR, reaching ₹8.17 Crore in FY 2024-25. ### HSN Code 24021010 contributes 1.15% of Sub-Chapter 2402 exports — ranked #6 Among the 12 HSN codes under Sub-Chapter 2402, HSN Code 24021010 ranks #6 by export value — accounting for 1.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.17% share (rank #3). ## Related HSN Codes in Sub-Chapter 2402 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 24022090: Cigarettes, Other](https://busy.in/hsn/hsn-24022090/) | ₹780 Cr | | #2 | [HSN Code 24022040: Filter Cigarettes 65-70mm](https://busy.in/hsn/hsn-24022040/) | ₹100 Cr | | #3 | [HSN Code 24022050: Filter Cigarettes 70-75mm](https://busy.in/hsn/hsn-24022050/) | ₹38 Cr | | #4 | [HSN Code 24022030: Filter Cigarettes ≤ 65mm](https://busy.in/hsn/hsn-24022030/) | ₹14 Cr | | #5 | [HSN Code 24022010: Non-Filter Cigarettes ≤ 65mm](https://busy.in/hsn/hsn-24022010/) | ₹12 Cr | | #6 | HSN Code 24021010: Cigars & Cheroots (this hsn code) | ₹11 Cr | | #7 | [HSN Code 24022020: Non-Filter Cigarettes 65-70mm](https://busy.in/hsn/hsn-24022020/) | ₹4 Cr | | #8 | [HSN Code 24029010: Cigarettes, Tobacco Substitutes](https://busy.in/hsn/hsn-24029010/) | < ₹1 Crore | | — | [HSN Code 24021020: Cigarillos: Containing tobacco](https://busy.in/hsn/hsn-24021020/) | Nil | | — | [HSN Code 24029020: Cigarillos, Tobacco Substitutes](https://busy.in/hsn/hsn-24029020/) | Nil |