--- title: "HSN Code for Cigarettes, Tobacco Substitutes | HSN 24029010 GST Rate" description: "Find HSN and GST Rates for 24029010 related to Cigarettes, Tobacco Substitutes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24029010/" --- # HSN Code 24029010: Cigarettes, Tobacco Substitutes - [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 | | --- | --- | --- | --- | --- | | Other : Cigarettes of tobacco substitutes | 14% | 14% | 28% | Rs. 4006 per thousand | ## Frequently asked questions ### What products are classified under HSN 24029010 ? It includes Cigarettes, Tobacco Substitutes ### How should mixed supplies be billed when Cigarettes, Tobacco Substitutes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigarettes, Tobacco Substitutes; Nil for exempt items if applicable). ### How much GST applies to Cigarettes, Tobacco Substitutes? Under HSN 24029010, Cigarettes, Tobacco Substitutes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade Cigarettes, Tobacco Substitutes? 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 Cigarettes, Tobacco Substitutes? 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 Cigarettes, Tobacco Substitutes? 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 24029010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−87.50% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7128 of 12657 HSN codes - Share of Sub-Chapter 2402: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 2402: #8 of 12 by export value; import-side #4 ### Key metrics - Export CAGR: -34.79% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.00% in FY 2023-24 - Contribution to Sub-Ch. 2402: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24029010 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% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.13 | #9066 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.09% | Nil | 0.0000% | — | 0.00% | +0.57 | #8143 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −75.44% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.14 | #9373 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −71.43% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.04 | #9967 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +100.00% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.08 | #9881 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −87.50% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.01 | #10437 | - CAGR (7-year): exports -34.79%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 24029010 export-import analysis ### Export decline: -34.79% CAGR over 7 years India's exports under HSN Code 24029010 have declined at a compound annual rate of -34.79% over 7 fiscal years, falling from ₹0.13 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25. ### HSN Code 24029010 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24029010 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 2402, it ranks #8 of 12. By trade surplus, it ranks #7128 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 24029010 exports The strongest single-year export movement for HSN Code 24029010 was recorded in FY 2023-24, when exports surged by 100.00% over the prior year. ### India records a trade deficit of ₹0.01 Crore in HSN Code 24029010 goods In FY 2024-25, India's imports of ₹0.02 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7128 of 12657 by surplus magnitude. ### HSN Code 24029010 contributes 0.00% of Sub-Chapter 2402 exports — ranked #8 Among the 12 HSN codes under Sub-Chapter 2402, HSN Code 24029010 ranks #8 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #4). ## 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](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 (this hsn code) | < ₹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 |