HSN Code 24031110: Other Biris (Non-Paper Rolled, Non-Machine)

HSN Code 24031110 represents Other Biris (Non-Paper Rolled, Non-Machine) under GST classification. This code helps businesses identify Other Biris (Non-Paper Rolled, Non-Machine) correctly for billing, taxation, and trade. With HSN Code 24031110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Biris (Non-Paper Rolled, Non-Machine).

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Description of Goods for HSN Code 24031110

HSN Code 24031110 relates to the following description.

Description of Goods

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 )

Chapter

24 - Tobacco and manufactured tobacco substitutes

Sub Chapter

2403 - Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

CGST

14%

SGST

14%

IGST

28%

CESS

See note

CESS note

72%/ 17% (If Tobaccom used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name

What does HSN Code 24031110 not include?

Other Biris (Non-Paper Rolled, Non-Machine) does not include products with the following descriptions.

HSN Code 24031190

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Other (not bearing a

HSN Code 24031910

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes

HSN Code 24031921

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine

HSN Code 24031929

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other

HSN Code 24031990

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )

India’s Trade Performance — HSN Code 24031110 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹239 Cr

+174.03% vs FY 2023-24

0.0065% of India’s total exports

India’s Imports

FY 2024-25

₹20 Cr

−89.39% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

₹218 Cr

Trade Surplus

Surplus rank #1088 of 12657 HSN codes

% of Sub-Chapter 2403

FY 2024-25

7.60%

Share of Sub-Chapter 2403’s total exports in FY 2024-25

Import side: 4.47% of Sub-Chapter 2403’s imports

Rank Within Sub-Chapter 2403

FY 2024-25

#3 of 15

Position by export value among HSN codes in Sub-Chapter 2403

Import-side rank: #2 of 15

At a glance

24.78%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1662

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+174.03%

Peak Growth Year

FY 2024-25 · strongest single-year move

7.60%

Contribution to Sub-Ch. 2403

Share of Sub-Chapter 2403 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2561

Balance

+56.32

Exports

63.20 ₹ Cr

0.0028% share

— YoY

2.88% of Sub-Ch. 2403

Imports

6.88 ₹ Cr

0.0002% share

— YoY

8.13% of Sub-Ch. 2403

FY 2019-20 Exp. Rank #2710

Balance

+49.10

Exports

56.58 ₹ Cr

0.0026% share

−10.47% YoY

2.83% of Sub-Ch. 2403

Imports

7.48 ₹ Cr

0.0002% share

+8.72% YoY

8.17% of Sub-Ch. 2403

FY 2020-21 Exp. Rank #2518

Balance

+62.28

Exports

67.78 ₹ Cr

0.0032% share

+19.80% YoY

3.32% of Sub-Ch. 2403

Imports

5.50 ₹ Cr

0.0002% share

−26.47% YoY

8.04% of Sub-Ch. 2403

FY 2021-22 Exp. Rank #3033

Balance

+50.26

Exports

63.29 ₹ Cr

0.0020% share

−6.62% YoY

3.18% of Sub-Ch. 2403

Imports

13.03 ₹ Cr

0.0003% share

+136.91% YoY

5.91% of Sub-Ch. 2403

FY 2022-23 Exp. Rank #2395

Balance

+78.32

Exports

111.30 ₹ Cr

0.0031% share

+75.86% YoY

4.72% of Sub-Ch. 2403

Imports

32.98 ₹ Cr

0.0006% share

+153.11% YoY

11.38% of Sub-Ch. 2403

FY 2023-24 Exp. Rank #2752

Balance

−103.07

Exports

87.05 ₹ Cr

0.0024% share

−21.79% YoY

3.61% of Sub-Ch. 2403

Imports

190.12 ₹ Cr

0.0034% share

+476.47% YoY

43.61% of Sub-Ch. 2403

FY 2024-25 Exp. Rank #1662

Balance

+218.36

Exports

238.54 ₹ Cr

0.0065% share

+174.03% YoY

7.60% of Sub-Ch. 2403

Imports

20.18 ₹ Cr

0.0003% share

−89.39% YoY

4.47% of Sub-Ch. 2403

CAGR · 7-Year

Exports

24.78% /yr

Imports

19.64% /yr

Consistently Surplus
Sub-Chapter 2403 total

reference, FY 2024-25

Export

₹3,137.09 Cr

Import

₹451.09 Cr

Trade Balance

+2,686.00

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 24031110 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.