--- title: "HSN Code for Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged) | HSN 24031921 GST Rate" description: "Find HSN and GST Rates for 24031921 related to Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24031921/" --- # HSN Code 24031921: Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged) - [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 : Biris : Other than paper rolled biris, manufactured without the aid of machine | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 24031921 ? It includes Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged) ### Can we claim ITC on inputs used to trade Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)? 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. ### Do e‑way bill and e‑invoice apply for Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)? 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 Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)? 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. ### Does packaging or labelling change the GST for Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)? 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. ### How much GST applies to Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)? Under HSN 24031921, Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged); Nil for exempt items if applicable). ## India's trade performance: HSN Code 24031921 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹38 Cr (+9.92% YoY) — 0.0010% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹38 Cr (Surplus); surplus rank #2351 of 12657 HSN codes - Share of Sub-Chapter 2403: 1.22% of its exports; import side 0.00% - Rank within Sub-Chapter 2403: #6 of 15 by export value ### Key metrics - Export CAGR: -5.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3983 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.32% in FY 2020-21 - Contribution to Sub-Ch. 2403: 1.22% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24031921 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 | 54.32 | 0.0024% | — | 2.48% | < ₹1 Crore | 0.0000% | — | 0.11% | +54.23 | #2739 | | FY 2019-20 | 41.45 | 0.0019% | −23.69% | 2.07% | < ₹1 Crore | 0.0000% | −22.22% | 0.08% | +41.38 | #3158 | | FY 2020-21 | 52.36 | 0.0024% | +26.32% | 2.57% | Nil | 0.0000% | −100.00% | 0.00% | +52.36 | #2859 | | FY 2021-22 | 56.00 | 0.0018% | +6.95% | 2.81% | Nil | 0.0000% | — | 0.00% | +56.00 | #3207 | | FY 2022-23 | 29.54 | 0.0008% | −47.25% | 1.25% | 1.02 | 0.0000% | — | 0.35% | +28.52 | #4196 | | FY 2023-24 | 34.68 | 0.0010% | +17.40% | 1.44% | Nil | 0.0000% | −100.00% | 0.00% | +34.68 | #4052 | | FY 2024-25 | 38.12 | 0.0010% | +9.92% | 1.22% | Nil | 0.0000% | — | 0.00% | +38.12 | #3983 | - CAGR (7-year): exports -5.73%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24031921 export-import analysis ### Export decline: -5.73% CAGR over 7 years India's exports under HSN Code 24031921 have declined at a compound annual rate of -5.73% over 7 fiscal years, falling from ₹54.32 Crore in FY 2018-19 to ₹38.12 Crore in FY 2024-25. ### HSN Code 24031921 ranked #3983 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24031921 ranks #3983 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #6 of 15. By trade surplus, it ranks #2351 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 24031921 exports The strongest single-year export movement for HSN Code 24031921 was recorded in FY 2020-21, when exports surged by 26.32% over the prior year. ### India maintains a trade surplus of ₹38.12 Crore in HSN Code 24031921 goods In FY 2024-25, India's exports of ₹38.12 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹38.12 Crore — ranking #2351 of 12657 by surplus magnitude. ### HSN Code 24031921 contributes 1.22% of Sub-Chapter 2403 exports — ranked #6 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24031921 ranks #6 by export value — accounting for 1.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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) (this hsn code) | ₹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 |