--- title: "HSN Code for Filter Cigarettes 65-70mm | HSN 24022040 GST Rate" description: "Find HSN and GST Rates for 24022040 related to Filter Cigarettes 65-70mm with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24022040/" --- # HSN Code 24022040: Filter Cigarettes 65-70mm - [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) exceeding 65 millimetres but not exceeding 70 millimetres | 14% | 14% | 28% | 5% + Rs. 2747 per thousand | ## Frequently asked questions ### What products are classified under HSN 24022040 ? It includes Filter Cigarettes 65-70mm ### Can we claim ITC on inputs used to trade Filter Cigarettes 65-70mm? 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. ### How much GST applies to Filter Cigarettes 65-70mm? Under HSN 24022040, Filter Cigarettes 65-70mm attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Filter Cigarettes 65-70mm? 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 Filter Cigarettes 65-70mm is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Filter Cigarettes 65-70mm; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Filter Cigarettes 65-70mm? 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. ### Any common misclassification issue with Filter Cigarettes 65-70mm? 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. ## India's trade performance: HSN Code 24022040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹100 Cr (+490.90% YoY) — 0.0027% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹100 Cr (Surplus); surplus rank #1605 of 12657 HSN codes - Share of Sub-Chapter 2402: 10.43% of its exports; import side 0.00% - Rank within Sub-Chapter 2402: #2 of 12 by export value ### Key metrics - Export CAGR: 11.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2658 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +490.90% in FY 2024-25 - Contribution to Sub-Ch. 2402: 10.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24022040 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 | 51.69 | 0.0023% | — | 7.59% | Nil | 0.0000% | — | 0.00% | +51.69 | #2814 | | FY 2019-20 | 3.13 | 0.0001% | −93.94% | 0.48% | Nil | 0.0000% | — | 0.00% | +3.13 | #6412 | | FY 2020-21 | 9.39 | 0.0004% | +200.00% | 1.52% | < ₹1 Crore | 0.0000% | — | 0.02% | +9.37 | #5164 | | FY 2021-22 | 47.67 | 0.0015% | +407.67% | 7.45% | Nil | 0.0000% | −100.00% | 0.00% | +47.67 | #3427 | | FY 2022-23 | 25.85 | 0.0007% | −45.77% | 3.32% | 1.07 | 0.0000% | — | 0.55% | +24.78 | #4355 | | FY 2023-24 | 16.93 | 0.0005% | −34.51% | 2.05% | Nil | 0.0000% | −100.00% | 0.00% | +16.93 | #4995 | | FY 2024-25 | 100.04 | 0.0027% | +490.90% | 10.43% | Nil | 0.0000% | — | 0.00% | +100.04 | #2658 | - CAGR (7-year): exports 11.63%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24022040 export-import analysis ### Consistent export growth: 11.63% CAGR over 7 years India's exports under HSN Code 24022040 have grown at a compound annual rate of 11.63% over 7 fiscal years, rising from ₹51.69 Crore in FY 2018-19 to ₹100.04 Crore in FY 2024-25. ### HSN Code 24022040 ranked #2658 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24022040 ranks #2658 out of 12657 HSN codes by total export value. Within Sub-Chapter 2402, it ranks #2 of 12. By trade surplus, it ranks #1605 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24022040 exports The strongest single-year export movement for HSN Code 24022040 was recorded in FY 2024-25, when exports surged by 490.90% over the prior year. ### India maintains a trade surplus of ₹100.04 Crore in HSN Code 24022040 goods In FY 2024-25, India's exports of ₹100.04 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹100.04 Crore — ranking #1605 of 12657 by surplus magnitude. ### HSN Code 24022040 contributes 10.43% of Sub-Chapter 2402 exports — ranked #2 Among the 12 HSN codes under Sub-Chapter 2402, HSN Code 24022040 ranks #2 by export value — accounting for 10.43% 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 (this hsn code) | ₹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](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 |