--- title: "HSN Code for Branded Other Smoking Tobacco | HSN 24031990 GST Rate" description: "Find HSN and GST Rates for 24031990 related to Branded Other Smoking Tobacco with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24031990/" --- # HSN Code 24031990: Branded Other Smoking Tobacco - [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 : Other ( Bearing a brand name ) | 14% | 14% | 28% | 49% (If bearing a brand name)/11% (if not bearing a brand name) | ## Frequently asked questions ### What products are classified under HSN 24031990 ? It includes Branded Other Smoking Tobacco ### How should mixed supplies be billed when Branded Other Smoking Tobacco is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Branded Other Smoking Tobacco; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Branded Other Smoking Tobacco? 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. ### Does packaging or labelling change the GST for Branded Other Smoking Tobacco? 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 Branded Other Smoking Tobacco? Under HSN 24031990, Branded Other Smoking Tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Branded Other Smoking Tobacco? 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 Branded Other Smoking Tobacco? 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 24031990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+20.86% YoY) — 0.0001% of India's total exports - Imports: ₹13 Cr (+195.38% YoY) — 0.0002% of India's total imports - Trade balance: −₹11 Cr (Deficit); surplus rank #9161 of 12657 HSN codes - Share of Sub-Chapter 2403: 0.06% of its exports; import side 2.98% - Rank within Sub-Chapter 2403: #11 of 15 by export value; import-side #4 ### Key metrics - Export CAGR: -8.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7615 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +83.44% in FY 2020-21 - Contribution to Sub-Ch. 2403: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24031990 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 | 3.38 | 0.0001% | — | 0.15% | 3.99 | 0.0001% | — | 4.71% | −0.61 | #6332 | | FY 2019-20 | 3.26 | 0.0001% | −3.55% | 0.16% | 2.36 | 0.0001% | −40.85% | 2.58% | +0.90 | #6358 | | FY 2020-21 | 5.98 | 0.0003% | +83.44% | 0.29% | < ₹1 Crore | 0.0000% | −79.66% | 0.70% | +5.50 | #5714 | | FY 2021-22 | 2.13 | 0.0001% | −64.38% | 0.11% | 2.52 | 0.0001% | +425.00% | 1.14% | −0.39 | #7250 | | FY 2022-23 | 1.54 | 0.0000% | −27.70% | 0.07% | 4.55 | 0.0001% | +80.56% | 1.57% | −3.01 | #7709 | | FY 2023-24 | 1.63 | 0.0000% | +5.84% | 0.07% | 4.55 | 0.0001% | 0.00% | 1.04% | −2.92 | #7777 | | FY 2024-25 | 1.97 | 0.0001% | +20.86% | 0.06% | 13.44 | 0.0002% | +195.38% | 2.98% | −11.47 | #7615 | - CAGR (7-year): exports -8.60%/yr, imports 22.43%/yr (consistently Deficit) ## Key trade insights: HSN Code 24031990 export-import analysis ### Export decline: -8.60% CAGR over 7 years India's exports under HSN Code 24031990 have declined at a compound annual rate of -8.60% over 7 fiscal years, falling from ₹3.38 Crore in FY 2018-19 to ₹1.97 Crore in FY 2024-25. ### HSN Code 24031990 ranked #7615 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24031990 ranks #7615 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #11 of 15. By trade surplus, it ranks #9161 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 24031990 exports The strongest single-year export movement for HSN Code 24031990 was recorded in FY 2020-21, when exports surged by 83.44% over the prior year. ### India records a trade deficit of ₹11.47 Crore in HSN Code 24031990 goods In FY 2024-25, India's imports of ₹13.44 Cr exceeded exports of ₹1.97 Cr, resulting in a trade deficit of ₹11.47 Crore — ranking #9161 of 12657 by surplus magnitude. ### Import growth of 22.43% CAGR signals rising demand for Branded Other Smoking Tobacco India's imports under HSN Code 24031990 have grown at 22.43% CAGR, reaching ₹13.44 Crore in FY 2024-25. ### HSN Code 24031990 contributes 0.06% of Sub-Chapter 2403 exports — ranked #11 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24031990 ranks #11 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.98% share (rank #4). ## 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 | | #11 | HSN Code 24031990: Branded Other Smoking Tobacco (this hsn code) | ₹2 Cr |