HSN Code 24031990 represents Branded Other Smoking Tobacco under GST classification. This code helps businesses identify Branded Other Smoking Tobacco correctly for billing, taxation, and trade. With HSN Code 24031990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Branded Other Smoking Tobacco.
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HSN Code 24031990 relates to the following description.
Tobacco and manufactured tobacco substitutes
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
14%
14%
28%
See note
49% (If bearing a brand name)/11% (if not bearing a brand name)
Description of Goods
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( 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
49% (If bearing a brand name)/11% (if not bearing a brand name)
Branded Other Smoking Tobacco does not include products with the following descriptions.
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 )
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
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other
Other : “Homogenised” or “reconstituted” tobacco
Other : Other : Chewing tobacco (without lime tube)
Other : Other : Preparations containing chewing tobacco
Other : Other : Jarda scented tobacco
Other : Other : Snuff
Other : Other : Preparations containing snuff
Other : Other : Tobacco extracts and essence (Bearing a
Other : Other : Cut-tobacco
Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)
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 )
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
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other
Other : “Homogenised” or “reconstituted” tobacco
Other : Other : Chewing tobacco (without lime tube)
Other : Other : Preparations containing chewing tobacco
Other : Other : Jarda scented tobacco
Other : Other : Snuff
Other : Other : Preparations containing snuff
Other : Other : Tobacco extracts and essence (Bearing a
Other : Other : Cut-tobacco
Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)
India’s Exports
FY 2024-25₹2 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹13 Cr
0.0002% of India’s total imports
Trade Balance
FY 2024-25−₹11 Cr
Surplus rank #9161 of 12657 HSN codes
% of Sub-Chapter 2403
FY 2024-250.06%
Share of Sub-Chapter 2403’s total exports in FY 2024-25
Import side: 2.98% of Sub-Chapter 2403’s imports
Rank Within Sub-Chapter 2403
FY 2024-25#11 of 15
Position by export value among HSN codes in Sub-Chapter 2403
Import-side rank: #4 of 15
At a glance
−8.60%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#7615
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+83.44%
Peak Growth Year
FY 2020-21 · strongest single-year move
0.06%
Contribution to Sub-Ch. 2403
Share of Sub-Chapter 2403 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−0.61
Exports
3.38 ₹ Cr
0.0001% share
— YoY
0.15% of Sub-Ch. 2403
Imports
3.99 ₹ Cr
0.0001% share
— YoY
4.71% of Sub-Ch. 2403
Balance
+0.90
Exports
3.26 ₹ Cr
0.0001% share
−3.55% YoY
0.16% of Sub-Ch. 2403
Imports
2.36 ₹ Cr
0.0001% share
−40.85% YoY
2.58% of Sub-Ch. 2403
Balance
+5.50
Exports
5.98 ₹ Cr
0.0003% share
+83.44% YoY
0.29% of Sub-Ch. 2403
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−79.66% YoY
0.70% of Sub-Ch. 2403
Balance
−0.39
Exports
2.13 ₹ Cr
0.0001% share
−64.38% YoY
0.11% of Sub-Ch. 2403
Imports
2.52 ₹ Cr
0.0001% share
+425.00% YoY
1.14% of Sub-Ch. 2403
Balance
−3.01
Exports
1.54 ₹ Cr
0.0000% share
−27.70% YoY
0.07% of Sub-Ch. 2403
Imports
4.55 ₹ Cr
0.0001% share
+80.56% YoY
1.57% of Sub-Ch. 2403
Balance
−2.92
Exports
1.63 ₹ Cr
0.0000% share
+5.84% YoY
0.07% of Sub-Ch. 2403
Imports
4.55 ₹ Cr
0.0001% share
0.00% YoY
1.04% of Sub-Ch. 2403
Balance
−11.47
Exports
1.97 ₹ Cr
0.0001% share
+20.86% YoY
0.06% of Sub-Ch. 2403
Imports
13.44 ₹ Cr
0.0002% share
+195.38% YoY
2.98% of Sub-Ch. 2403
CAGR · 7-Year
Exports
−8.60% /yr
Imports
22.43% /yr
reference, FY 2024-25
Export
₹3,137.09 Cr
Import
₹451.09 Cr
Trade Balance
+2,686.00
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.
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.
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.
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.
India's imports under HSN Code 24031990 have grown at 22.43% CAGR, reaching ₹13.44 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 24031990 and GST compliance.
It includes Branded Other Smoking Tobacco
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).
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.
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.
Under HSN 24031990, Branded Other Smoking Tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.