--- title: "HSN Code for Pipe/Cigarette Smoking Mixtures | HSN 24031910 GST Rate" description: "Find HSN and GST Rates for 24031910 related to Pipe/Cigarette Smoking Mixtures with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24031910/" --- # HSN Code 24031910: Pipe/Cigarette Smoking Mixtures - [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 : Other : Smoking mixtures for pipes and cigarettes | 14% | 14% | 28% | 290% | ## Frequently asked questions ### What products are classified under HSN 24031910 ? It includes Pipe/Cigarette Smoking Mixtures ### Does packaging or labelling change the GST for Pipe/Cigarette Smoking Mixtures? 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 Pipe/Cigarette Smoking Mixtures? 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 Pipe/Cigarette Smoking Mixtures is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pipe/Cigarette Smoking Mixtures; Nil for exempt items if applicable). ### How much GST applies to Pipe/Cigarette Smoking Mixtures? Under HSN 24031910, Pipe/Cigarette Smoking Mixtures attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Pipe/Cigarette Smoking Mixtures? 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 Pipe/Cigarette Smoking Mixtures? 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. ## India's trade performance: HSN Code 24031910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−66.51% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (+334.21% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7888 of 12657 HSN codes - Share of Sub-Chapter 2403: 0.02% of its exports; import side 0.37% - Rank within Sub-Chapter 2403: #13 of 15 by export value; import-side #5 ### Key metrics - Export CAGR: 31.38% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8525 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +20,257.14% in FY 2019-20 - Contribution to Sub-Ch. 2403: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24031910 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 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.33% | −0.14 | #9021 | | FY 2019-20 | 28.50 | 0.0013% | +20,257.14% | 1.43% | < ₹1 Crore | 0.0000% | +167.86% | 0.82% | +27.75 | #3658 | | FY 2020-21 | 76.32 | 0.0035% | +167.79% | 3.74% | Nil | 0.0000% | −100.00% | 0.00% | +76.32 | #2380 | | FY 2021-22 | 167.54 | 0.0053% | +119.52% | 8.41% | 111.43 | 0.0024% | — | 50.53% | +56.11 | #1823 | | FY 2022-23 | 202.84 | 0.0056% | +21.07% | 8.60% | 89.98 | 0.0016% | −19.25% | 31.04% | +112.86 | #1724 | | FY 2023-24 | 2.15 | 0.0001% | −98.94% | 0.09% | < ₹1 Crore | 0.0000% | −99.58% | 0.09% | +1.77 | #7506 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −66.51% | 0.02% | 1.65 | 0.0000% | +334.21% | 0.37% | −0.93 | #8525 | - CAGR (7-year): exports 31.38%/yr, imports 34.40%/yr (consistently Deficit) ## Key trade insights: HSN Code 24031910 export-import analysis ### Consistent export growth: 31.38% CAGR over 7 years India's exports under HSN Code 24031910 have grown at a compound annual rate of 31.38% over 7 fiscal years, rising from ₹0.14 Crore in FY 2018-19 to ₹0.72 Crore in FY 2024-25. ### HSN Code 24031910 ranked #8525 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24031910 ranks #8525 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #13 of 15. By trade surplus, it ranks #7888 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 24031910 exports The strongest single-year export movement for HSN Code 24031910 was recorded in FY 2019-20, when exports surged by 20,257.14% over the prior year. ### India records a trade deficit of ₹0.93 Crore in HSN Code 24031910 goods In FY 2024-25, India's imports of ₹1.65 Cr exceeded exports of ₹0.72 Cr, resulting in a trade deficit of ₹0.93 Crore — ranking #7888 of 12657 by surplus magnitude. ### Import growth of 34.40% CAGR signals rising demand for Pipe/Cigarette Smoking Mixtures India's imports under HSN Code 24031910 have grown at 34.40% CAGR, reaching ₹1.65 Crore in FY 2024-25. ### HSN Code 24031910 contributes 0.02% of Sub-Chapter 2403 exports — ranked #13 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24031910 ranks #13 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.37% share (rank #5). ## 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 | | #13 | HSN Code 24031910: Pipe/Cigarette Smoking Mixtures (this hsn code) | < ₹1 Crore |