--- title: "HSN Code for Other Biris (Non-Paper Rolled, Non-Machine) | HSN 24031110 GST Rate" description: "Find HSN and GST Rates for 24031110 related to Other Biris (Non-Paper Rolled, Non-Machine) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24031110/" --- # HSN Code 24031110: Other Biris (Non-Paper Rolled, Non-Machine) - [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 2403: Manufactured Tobacco](https://busy.in/hsn/sub-chapter-2403/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Hookah or gudaku tobacco ( Bearing a brand name ) | 14% | 14% | 28% | 72%/ 17% (If Tobaccom used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name | ## Frequently asked questions ### What products are classified under HSN 24031110 ? It includes Other Biris (Non-Paper Rolled, Non-Machine) ### Can we claim ITC on inputs used to trade Other Biris (Non-Paper Rolled, Non-Machine)? 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 should mixed supplies be billed when Other Biris (Non-Paper Rolled, Non-Machine) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Biris (Non-Paper Rolled, Non-Machine); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Biris (Non-Paper Rolled, Non-Machine)? 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. ### Any common misclassification issue with Other Biris (Non-Paper Rolled, Non-Machine)? 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. ### Do e‑way bill and e‑invoice apply for Other Biris (Non-Paper Rolled, Non-Machine)? 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. ### How much GST applies to Other Biris (Non-Paper Rolled, Non-Machine)? Under HSN 24031110, Other Biris (Non-Paper Rolled, Non-Machine) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 24031110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹239 Cr (+174.03% YoY) — 0.0065% of India's total exports - Imports: ₹20 Cr (−89.39% YoY) — 0.0003% of India's total imports - Trade balance: ₹218 Cr (Surplus); surplus rank #1088 of 12657 HSN codes - Share of Sub-Chapter 2403: 7.60% of its exports; import side 4.47% - Rank within Sub-Chapter 2403: #3 of 15 by export value; import-side #2 ### Key metrics - Export CAGR: 24.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1662 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +174.03% in FY 2024-25 - Contribution to Sub-Ch. 2403: 7.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24031110 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. 2403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2403 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 63.20 | 0.0028% | — | 2.88% | 6.88 | 0.0002% | — | 8.13% | +56.32 | #2561 | | FY 2019-20 | 56.58 | 0.0026% | −10.47% | 2.83% | 7.48 | 0.0002% | +8.72% | 8.17% | +49.10 | #2710 | | FY 2020-21 | 67.78 | 0.0032% | +19.80% | 3.32% | 5.50 | 0.0002% | −26.47% | 8.04% | +62.28 | #2518 | | FY 2021-22 | 63.29 | 0.0020% | −6.62% | 3.18% | 13.03 | 0.0003% | +136.91% | 5.91% | +50.26 | #3033 | | FY 2022-23 | 111.30 | 0.0031% | +75.86% | 4.72% | 32.98 | 0.0006% | +153.11% | 11.38% | +78.32 | #2395 | | FY 2023-24 | 87.05 | 0.0024% | −21.79% | 3.61% | 190.12 | 0.0034% | +476.47% | 43.61% | −103.07 | #2752 | | FY 2024-25 | 238.54 | 0.0065% | +174.03% | 7.60% | 20.18 | 0.0003% | −89.39% | 4.47% | +218.36 | #1662 | - CAGR (7-year): exports 24.78%/yr, imports 19.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 24031110 export-import analysis ### Consistent export growth: 24.78% CAGR over 7 years India's exports under HSN Code 24031110 have grown at a compound annual rate of 24.78% over 7 fiscal years, rising from ₹63.20 Crore in FY 2018-19 to ₹238.54 Crore in FY 2024-25. ### HSN Code 24031110 ranked #1662 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24031110 ranks #1662 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #3 of 15. By trade surplus, it ranks #1088 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24031110 exports The strongest single-year export movement for HSN Code 24031110 was recorded in FY 2024-25, when exports surged by 174.03% over the prior year. ### India maintains a trade surplus of ₹218.36 Crore in HSN Code 24031110 goods In FY 2024-25, India's exports of ₹238.54 Cr exceeded imports of ₹20.18 Cr, resulting in a trade surplus of ₹218.36 Crore — ranking #1088 of 12657 by surplus magnitude. ### Import growth of 19.64% CAGR signals rising demand for Other Biris (Non-Paper Rolled, Non-Machine) India's imports under HSN Code 24031110 have grown at 19.64% CAGR, reaching ₹20.18 Crore in FY 2024-25. ### HSN Code 24031110 contributes 7.60% of Sub-Chapter 2403 exports — ranked #3 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24031110 ranks #3 by export value — accounting for 7.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.47% share (rank #2). ## Related HSN Codes in Sub-Chapter 2403 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 24039990: Pan masala containing tobacco (‘Gutkha’)](https://busy.in/hsn/hsn-24039990/) | ₹1,477 Cr | | #2 | [HSN Code 24039910: Chewing tobacco, no lime tube](https://busy.in/hsn/hsn-24039910/) | ₹1,067 Cr | | #3 | HSN Code 24031110: Other Biris (Non-Paper Rolled, Non-Machine) (this hsn code) | ₹239 Cr | | #4 | [HSN Code 24039930: Other \| Other \| Jarda Scented Tobacco](https://busy.in/hsn/hsn-24039930/) | ₹147 Cr | | #5 | [HSN Code 24039970: Other \| Other \| Cut-Tobacco](https://busy.in/hsn/hsn-24039970/) | ₹119 Cr | | #6 | [HSN Code 24031921: Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)](https://busy.in/hsn/hsn-24031921/) | ₹38 Cr | | #7 | [HSN Code 24039960: Tobacco extracts and essence](https://busy.in/hsn/hsn-24039960/) | ₹16 Cr | | #8 | [HSN Code 24031929: Tobacco Refuse and Waste](https://busy.in/hsn/hsn-24031929/) | ₹13 Cr | | #9 | [HSN Code 24039100: Other : “Homogenised” or “reconstituted” tobacco](https://busy.in/hsn/hsn-24039100/) | ₹13 Cr | | #10 | [HSN Code 24039940: Other \| Other \| Snuff](https://busy.in/hsn/hsn-24039940/) | ₹3 Cr |