--- title: "HSN Code for Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) | Other | HSN 24029090 GST Rate" description: "Find HSN and GST Rates for 24029090 related to Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24029090/" --- # HSN Code 24029090: Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) | 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 | | --- | --- | --- | --- | --- | | Other : Other | 14% | 14% | 28% | 12.5% or Rs. 4,006 per thousand whichever is higher | ## Frequently asked questions ### What products are classified under HSN 24029090 ? It includes Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) | Other ### Do e‑way bill and e‑invoice apply for Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / 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 Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / 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 much GST applies to Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / Other? Under HSN 24029090, Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / Other? 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. ### Can we claim ITC on inputs used to trade Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) / 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. ## India's trade performance: HSN Code 24029090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−66.67% YoY) — 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 0.00% ### Key metrics - Peak growth year: +183.33% in FY 2022-23 - Contribution to Sub-Ch. 2402: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24029090 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 | 15.20 | 0.0007% | — | 2.23% | 11.12 | 0.0003% | — | 6.43% | +4.08 | #4452 | | FY 2019-20 | 12.05 | 0.0005% | −20.72% | 1.86% | 9.92 | 0.0003% | −10.79% | 6.81% | +2.13 | #4766 | | FY 2020-21 | 10.69 | 0.0005% | −11.29% | 1.74% | Nil | 0.0000% | −100.00% | 0.00% | +10.69 | #4982 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −99.44% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.04% | +0.02 | #9749 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +183.33% | 0.02% | < ₹1 Crore | 0.0000% | −50.00% | 0.01% | +0.15 | #9384 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −82.35% | 0.00% | < ₹1 Crore | 0.0000% | +50.00% | 0.01% | 0.00 | #10223 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | −0.01 | — | - CAGR (7-year): exports —/yr, imports -68.93%/yr (consistently Deficit) ## Key trade insights: HSN Code 24029090 export-import analysis ### Export snapshot for HSN Code 24029090 India exported ₹0.00 Crore worth of Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) | Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2022-23 was the strongest growth year for HSN Code 24029090 exports The strongest single-year export movement for HSN Code 24029090 was recorded in FY 2022-23, when exports surged by 183.33% over the prior year. ### India records a trade deficit of ₹0.01 Crore in HSN Code 24029090 goods In FY 2024-25, India's imports of ₹0.01 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7128 of 12657 by surplus magnitude. ### Import growth of -68.93% CAGR signals stable import dependency for Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) | Other India's imports under HSN Code 24029090 have grown at -68.93% CAGR, reaching ₹0.01 Crore in FY 2024-25. ## 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](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 | | — | HSN Code 24029090: Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) \| Other (this hsn code) | Nil |