---
title: "HSN Code for Hookah/Gudaku Tobacco (Branded) | HSN 24031190 GST Rate"
description: "Find HSN and GST Rates for 24031190 related to Hookah/Gudaku Tobacco (Branded) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-24031190/"
---

# HSN Code 24031190: Hookah/Gudaku Tobacco (Branded)

- [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 : Other (not bearing a | 14% | 14% | 28% | 11% |

## Frequently asked questions

### What products are classified under HSN 24031190 ?

It includes Hookah/Gudaku Tobacco (Branded)

### Does packaging or labelling change the GST for Hookah/Gudaku Tobacco (Branded)?

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.

### Do e‑way bill and e‑invoice apply for Hookah/Gudaku Tobacco (Branded)?

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 Hookah/Gudaku Tobacco (Branded)?

Under HSN 24031190, Hookah/Gudaku Tobacco (Branded) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### How should mixed supplies be billed when Hookah/Gudaku Tobacco (Branded) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hookah/Gudaku Tobacco (Branded); Nil for exempt items if applicable).

### Any common misclassification issue with Hookah/Gudaku Tobacco (Branded)?

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.

### Can we claim ITC on inputs used to trade Hookah/Gudaku Tobacco (Branded)?

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 24031190 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−81.94% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+289.66% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7863 of 12657 HSN codes
- Share of Sub-Chapter 2403: 0.01% of its exports; import side 0.25%
- Rank within Sub-Chapter 2403: #15 of 15 by export value; import-side #7

### Key metrics

- Export CAGR: -26.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9282 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +136.07% in FY 2023-24
- Contribution to Sub-Ch. 2403: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 24031190

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 | 1.65 | 0.0001% | — | 0.08% | Nil | 0.0000% | — | 0.00% | +1.65 | #7144 |
| FY 2019-20 | 1.49 | 0.0001% | −9.70% | 0.07% | < ₹1 Crore | 0.0000% | — | 0.05% | +1.44 | #7228 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −40.94% | 0.04% | Nil | 0.0000% | −100.00% | 0.00% | +0.88 | #7767 |
| FY 2021-22 | 1.71 | 0.0001% | +94.32% | 0.09% | Nil | 0.0000% | — | 0.00% | +1.71 | #7478 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −64.33% | 0.03% | 1.39 | 0.0000% | — | 0.48% | −0.78 | #8523 |
| FY 2023-24 | 1.44 | 0.0000% | +136.07% | 0.06% | < ₹1 Crore | 0.0000% | −79.14% | 0.07% | +1.15 | #7900 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −81.94% | 0.01% | 1.13 | 0.0000% | +289.66% | 0.25% | −0.87 | #9282 |

- CAGR (7-year): exports -26.51%/yr, imports —/yr (consistently Deficit)

## Key trade insights: HSN Code 24031190 export-import analysis

### Export decline: -26.51% CAGR over 7 years

India's exports under HSN Code 24031190 have declined at a compound annual rate of -26.51% over 7 fiscal years, falling from ₹1.65 Crore in FY 2018-19 to ₹0.26 Crore in FY 2024-25.

### HSN Code 24031190 ranked #9282 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 24031190 ranks #9282 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #15 of 15. By trade surplus, it ranks #7863 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 24031190 exports

The strongest single-year export movement for HSN Code 24031190 was recorded in FY 2023-24, when exports surged by 136.07% over the prior year.

### India records a trade deficit of ₹0.87 Crore in HSN Code 24031190 goods

In FY 2024-25, India's imports of ₹1.13 Cr exceeded exports of ₹0.26 Cr, resulting in a trade deficit of ₹0.87 Crore — ranking #7863 of 12657 by surplus magnitude.

### HSN Code 24031190 contributes 0.01% of Sub-Chapter 2403 exports — ranked #15

Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24031190 ranks #15 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.25% share (rank #7).

## 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)](https://busy.in/hsn/hsn-24031110/) | ₹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 |
| #15 | HSN Code 24031190: Hookah/Gudaku Tobacco (Branded) (this hsn code) | < ₹1 Crore |