--- title: "HSN Code for Other : “Homogenised” or “reconstituted” tobacco | HSN 24039100 GST Rate" description: "Find HSN and GST Rates for 24039100 related to Other : “Homogenised” or “reconstituted” tobacco with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24039100/" --- # HSN Code 24039100: Other : “Homogenised” or “reconstituted” 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 | | --- | --- | --- | --- | --- | | Other : “Homogenised” or “reconstituted” tobacco | 14% | 14% | 28% | 72% | ## Frequently asked questions ### What products are classified under HSN 24039100 ? It includes Other : “Homogenised” or “reconstituted” tobacco ### How should mixed supplies be billed when Other : “Homogenised” or “reconstituted” tobacco is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : “Homogenised” or “reconstituted” tobacco; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other : “Homogenised” or “reconstituted” 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. ### Any common misclassification issue with Other : “Homogenised” or “reconstituted” 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. ### How much GST applies to Other : “Homogenised” or “reconstituted” tobacco? Under HSN 24039100, Other : “Homogenised” or “reconstituted” tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Other : “Homogenised” or “reconstituted” 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. ## India's trade performance: HSN Code 24039100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (−33.40% YoY) — 0.0003% of India's total exports - Imports: ₹17 Cr (−0.66% YoY) — 0.0003% of India's total imports - Trade balance: −₹4 Cr (Deficit); surplus rank #8507 of 12657 HSN codes - Share of Sub-Chapter 2403: 0.40% of its exports; import side 3.69% - Rank within Sub-Chapter 2403: #9 of 15 by export value; import-side #3 ### Key metrics - Export CAGR: -1.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5504 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +195.21% in FY 2021-22 - Contribution to Sub-Ch. 2403: 0.40% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24039100 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 | 13.38 | 0.0006% | — | 0.61% | 10.46 | 0.0003% | — | 12.35% | +2.92 | #4644 | | FY 2019-20 | 11.47 | 0.0005% | −14.28% | 0.57% | 12.24 | 0.0004% | +17.02% | 13.37% | −0.77 | #4828 | | FY 2020-21 | 3.97 | 0.0002% | −65.39% | 0.19% | 10.07 | 0.0003% | −17.73% | 14.72% | −6.10 | #6202 | | FY 2021-22 | 11.72 | 0.0004% | +195.21% | 0.59% | 4.20 | 0.0001% | −58.29% | 1.90% | +7.52 | #5278 | | FY 2022-23 | 17.08 | 0.0005% | +45.73% | 0.72% | 12.89 | 0.0002% | +206.90% | 4.45% | +4.19 | #4879 | | FY 2023-24 | 18.92 | 0.0005% | +10.77% | 0.78% | 16.77 | 0.0003% | +30.10% | 3.85% | +2.15 | #4844 | | FY 2024-25 | 12.60 | 0.0003% | −33.40% | 0.40% | 16.66 | 0.0003% | −0.66% | 3.69% | −4.06 | #5504 | - CAGR (7-year): exports -1.00%/yr, imports 8.07%/yr (consistently Deficit) ## Key trade insights: HSN Code 24039100 export-import analysis ### Export decline: -1.00% CAGR over 7 years India's exports under HSN Code 24039100 have declined at a compound annual rate of -1.00% over 7 fiscal years, falling from ₹13.38 Crore in FY 2018-19 to ₹12.60 Crore in FY 2024-25. ### HSN Code 24039100 ranked #5504 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24039100 ranks #5504 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #9 of 15. By trade surplus, it ranks #8507 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 24039100 exports The strongest single-year export movement for HSN Code 24039100 was recorded in FY 2021-22, when exports surged by 195.21% over the prior year. ### India records a trade deficit of ₹4.06 Crore in HSN Code 24039100 goods In FY 2024-25, India's imports of ₹16.66 Cr exceeded exports of ₹12.60 Cr, resulting in a trade deficit of ₹4.06 Crore — ranking #8507 of 12657 by surplus magnitude. ### Import growth of 8.07% CAGR signals stable import dependency for Other : “Homogenised” or “reconstituted” tobacco India's imports under HSN Code 24039100 have grown at 8.07% CAGR, reaching ₹16.66 Crore in FY 2024-25. ### HSN Code 24039100 contributes 0.40% of Sub-Chapter 2403 exports — ranked #9 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039100 ranks #9 by export value — accounting for 0.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.69% share (rank #3). ## 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 (this hsn code) | ₹13 Cr | | #10 | [HSN Code 24039940: Other \| Other \| Snuff](https://busy.in/hsn/hsn-24039940/) | ₹3 Cr |