--- title: "HSN Code for Non-Filter Cigarettes ≤ 65mm | HSN 24022010 GST Rate" description: "Find HSN and GST Rates for 24022010 related to Non-Filter Cigarettes ≤ 65mm with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24022010/" --- # HSN Code 24022010: Non-Filter Cigarettes ≤ 65mm - [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 | | --- | --- | --- | --- | --- | | Cigarettes, containing tobacco : Other than filter cigarettes, of length not exceeding 65 millimetres | 14% | 14% | 28% | 5% + Rs. 2076 per thousand | ## Frequently asked questions ### What products are classified under HSN 24022010 ? It includes Non-Filter Cigarettes ≤ 65mm ### How much GST applies to Non-Filter Cigarettes ≤ 65mm? Under HSN 24022010, Non-Filter Cigarettes ≤ 65mm attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Non-Filter Cigarettes ≤ 65mm? 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. ### Does packaging or labelling change the GST for Non-Filter Cigarettes ≤ 65mm? 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 should mixed supplies be billed when Non-Filter Cigarettes ≤ 65mm is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Filter Cigarettes ≤ 65mm; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Non-Filter Cigarettes ≤ 65mm? 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. ## India's trade performance: HSN Code 24022010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+56.82% YoY) — 0.0003% of India's total exports - Imports: ₹16 Cr (+102.73% YoY) — 0.0003% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8407 of 12657 HSN codes - Share of Sub-Chapter 2402: 1.28% of its exports; import side 6.05% - Rank within Sub-Chapter 2402: #5 of 12 by export value; import-side #2 ### Key metrics - National export rank: #5537 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +56.82% in FY 2024-25 - Contribution to Sub-Ch. 2402: 1.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24022010 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.03 | #9613 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | 1.32 | 0.0000% | — | 0.21% | 1.24 | 0.0000% | — | 1.14% | +0.08 | #7738 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2023-24 | 7.85 | 0.0002% | — | 0.95% | 7.70 | 0.0001% | — | 3.43% | +0.15 | #6027 | | FY 2024-25 | 12.31 | 0.0003% | +56.82% | 1.28% | 15.61 | 0.0003% | +102.73% | 6.05% | −3.30 | #5537 | ## Key trade insights: HSN Code 24022010 export-import analysis ### Export snapshot for HSN Code 24022010 India exported ₹12.31 Crore worth of Non-Filter Cigarettes ≤ 65mm in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 24022010 ranked #5537 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24022010 ranks #5537 out of 12657 HSN codes by total export value. Within Sub-Chapter 2402, it ranks #5 of 12. By trade surplus, it ranks #8407 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24022010 exports The strongest single-year export movement for HSN Code 24022010 was recorded in FY 2024-25, when exports surged by 56.82% over the prior year. ### India records a trade deficit of ₹3.30 Crore in HSN Code 24022010 goods In FY 2024-25, India's imports of ₹15.61 Cr exceeded exports of ₹12.31 Cr, resulting in a trade deficit of ₹3.30 Crore — ranking #8407 of 12657 by surplus magnitude. ### HSN Code 24022010 contributes 1.28% of Sub-Chapter 2402 exports — ranked #5 Among the 12 HSN codes under Sub-Chapter 2402, HSN Code 24022010 ranks #5 by export value — accounting for 1.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.05% share (rank #2). ## 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 (this hsn code) | ₹12 Cr | | #6 | [HSN Code 24021010: Cigars & Cheroots](https://busy.in/hsn/hsn-24021010/) | ₹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 |