--- title: "HSN Code for Cigarettes, Other | HSN 24022090 GST Rate" description: "Find HSN and GST Rates for 24022090 related to Cigarettes, Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24022090/" --- # HSN Code 24022090: Cigarettes, Other - [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 | 14% | 14% | 28% | 36% + RS. 4170 per thousand | ## Frequently asked questions ### What products are classified under HSN 24022090 ? It includes Cigarettes, Other ### Can we claim ITC on inputs used to trade Cigarettes, Other? 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 Cigarettes, Other? Under HSN 24022090, Cigarettes, Other 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 Cigarettes, Other? 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 Cigarettes, Other? 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 Cigarettes, Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigarettes, Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 24022090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹780 Cr (+9.06% YoY) — 0.0212% of India's total exports - Imports: ₹234 Cr (+21.24% YoY) — 0.0039% of India's total imports - Trade balance: ₹546 Cr (Surplus); surplus rank #586 of 12657 HSN codes - Share of Sub-Chapter 2402: 81.32% of its exports; import side 90.77% - Rank within Sub-Chapter 2402: #1 of 12 by export value; import-side #1 ### Key metrics - Export CAGR: 5.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #655 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.94% in FY 2022-23 - Contribution to Sub-Ch. 2402: 81.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24022090 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 | 552.57 | 0.0242% | — | 81.14% | 156.92 | 0.0044% | — | 90.78% | +395.65 | #596 | | FY 2019-20 | 579.66 | 0.0263% | +4.90% | 89.30% | 128.84 | 0.0038% | −17.89% | 88.48% | +450.82 | #570 | | FY 2020-21 | 571.59 | 0.0266% | −1.39% | 92.80% | 88.52 | 0.0030% | −31.29% | 97.63% | +483.07 | #608 | | FY 2021-22 | 502.22 | 0.0160% | −12.14% | 78.45% | 103.69 | 0.0023% | +17.14% | 95.21% | +398.53 | #865 | | FY 2022-23 | 637.50 | 0.0176% | +26.94% | 81.92% | 180.45 | 0.0031% | +74.03% | 92.58% | +457.05 | #753 | | FY 2023-24 | 715.07 | 0.0198% | +12.17% | 86.73% | 193.12 | 0.0034% | +7.02% | 86.04% | +521.95 | #694 | | FY 2024-25 | 779.89 | 0.0212% | +9.06% | 81.32% | 234.14 | 0.0039% | +21.24% | 90.77% | +545.75 | #655 | - CAGR (7-year): exports 5.91%/yr, imports 6.90%/yr (consistently Surplus) ## Key trade insights: HSN Code 24022090 export-import analysis ### Consistent export growth: 5.91% CAGR over 7 years India's exports under HSN Code 24022090 have grown at a compound annual rate of 5.91% over 7 fiscal years, rising from ₹552.57 Crore in FY 2018-19 to ₹779.89 Crore in FY 2024-25. ### HSN Code 24022090 ranked #655 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24022090 ranks #655 out of 12657 HSN codes by total export value. Within Sub-Chapter 2402, it ranks #1 of 12. By trade surplus, it ranks #586 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 24022090 exports The strongest single-year export movement for HSN Code 24022090 was recorded in FY 2022-23, when exports surged by 26.94% over the prior year. ### India maintains a trade surplus of ₹545.75 Crore in HSN Code 24022090 goods In FY 2024-25, India's exports of ₹779.89 Cr exceeded imports of ₹234.14 Cr, resulting in a trade surplus of ₹545.75 Crore — ranking #586 of 12657 by surplus magnitude. ### Import growth of 6.90% CAGR signals stable import dependency for Cigarettes, Other India's imports under HSN Code 24022090 have grown at 6.90% CAGR, reaching ₹234.14 Crore in FY 2024-25. ### HSN Code 24022090 contributes 81.32% of Sub-Chapter 2402 exports — ranked #1 Among the 12 HSN codes under Sub-Chapter 2402, HSN Code 24022090 ranks #1 by export value — accounting for 81.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 90.77% share (rank #1). ## 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 (this hsn code) | ₹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](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 |