---
title: "HSN Code for Filter Cigarettes ≤ 65mm | HSN 24022030 GST Rate"
description: "Find HSN and GST Rates for 24022030 related to Filter Cigarettes ≤ 65mm with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-24022030/"
---

# HSN Code 24022030: 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 : Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, (whichever is more) not exceeding 65 millimetres | 14% | 14% | 28% | 5% + Rs. 2076 per thousand |

## Frequently asked questions

### What products are classified under HSN 24022030 ?

It includes Filter Cigarettes ≤ 65mm

### Can we claim ITC on inputs used to trade 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.

### Any common misclassification issue with 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.

### How should mixed supplies be billed when 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 Filter Cigarettes ≤ 65mm; Nil for exempt items if applicable).

### How much GST applies to Filter Cigarettes ≤ 65mm?

Under HSN 24022030, Filter Cigarettes ≤ 65mm 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 Filter Cigarettes ≤ 65mm?

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.

## India's trade performance: HSN Code 24022030 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹14 Cr (+127.30% YoY) — 0.0004% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹14 Cr (Surplus); surplus rank #3106 of 12657 HSN codes
- Share of Sub-Chapter 2402: 1.42% of its exports; import side 0.00%
- Rank within Sub-Chapter 2402: #4 of 12 by export value

### Key metrics

- Export CAGR: 232.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5395 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,123.81% in FY 2020-21
- Contribution to Sub-Ch. 2402: 1.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 24022030

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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #9921 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +2,000.00% | 0.03% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.20 | #8811 |
| FY 2020-21 | 4.67 | 0.0002% | +2,123.81% | 0.76% | Nil | 0.0000% | −100.00% | 0.00% | +4.67 | #6013 |
| FY 2021-22 | 23.99 | 0.0008% | +413.70% | 3.75% | Nil | 0.0000% | — | 0.00% | +23.99 | #4352 |
| FY 2022-23 | 21.15 | 0.0006% | −11.84% | 2.72% | Nil | 0.0000% | — | 0.00% | +21.15 | #4603 |
| FY 2023-24 | 5.97 | 0.0002% | −71.77% | 0.72% | Nil | 0.0000% | — | 0.00% | +5.97 | #6365 |
| FY 2024-25 | 13.57 | 0.0004% | +127.30% | 1.42% | Nil | 0.0000% | — | 0.00% | +13.57 | #5395 |

- CAGR (7-year): exports 232.73%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 24022030 export-import analysis

### Consistent export growth: 232.73% CAGR over 7 years

India's exports under HSN Code 24022030 have grown at a compound annual rate of 232.73% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹13.57 Crore in FY 2024-25.

### HSN Code 24022030 ranked #5395 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 24022030 ranks #5395 out of 12657 HSN codes by total export value. Within Sub-Chapter 2402, it ranks #4 of 12. By trade surplus, it ranks #3106 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 24022030 exports

The strongest single-year export movement for HSN Code 24022030 was recorded in FY 2020-21, when exports surged by 2,123.81% over the prior year.

### India maintains a trade surplus of ₹13.57 Crore in HSN Code 24022030 goods

In FY 2024-25, India's exports of ₹13.57 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹13.57 Crore — ranking #3106 of 12657 by surplus magnitude.

### HSN Code 24022030 contributes 1.42% of Sub-Chapter 2402 exports — ranked #4

Among the 12 HSN codes under Sub-Chapter 2402, HSN Code 24022030 ranks #4 by export value — accounting for 1.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 (this hsn code) | ₹14 Cr |
| #5 | [HSN Code 24022010: Non-Filter Cigarettes ≤ 65mm](https://busy.in/hsn/hsn-24022010/) | ₹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 |