HSN Code 24039100 represents Other : “Homogenised” or “reconstituted” tobacco under GST classification. This code helps businesses identify Other : “Homogenised” or “reconstituted” tobacco correctly for billing, taxation, and trade. With HSN Code 24039100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other : “Homogenised” or “reconstituted” tobacco.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 24039100 relates to the following description.
Description of Goods
Other : “Homogenised” or “reconstituted” tobacco
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
72%
Other : “Homogenised” or “reconstituted” 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
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
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
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
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₹13 Cr
0.0003% of India’s total exports
India’s Imports
FY 2024-25₹17 Cr
0.0003% of India’s total imports
Trade Balance
FY 2024-25−₹4 Cr
Surplus rank #8507 of 12657 HSN codes
% of Sub-Chapter 2403
FY 2024-250.40%
Share of Sub-Chapter 2403’s total exports in FY 2024-25
Import side: 3.69% of Sub-Chapter 2403’s imports
Rank Within Sub-Chapter 2403
FY 2024-25#9 of 15
Position by export value among HSN codes in Sub-Chapter 2403
Import-side rank: #3 of 15
At a glance
−1.00%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5504
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+195.21%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.40%
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
+2.92
Exports
13.38 ₹ Cr
0.0006% share
— YoY
0.61% of Sub-Ch. 2403
Imports
10.46 ₹ Cr
0.0003% share
— YoY
12.35% of Sub-Ch. 2403
Balance
−0.77
Exports
11.47 ₹ Cr
0.0005% share
−14.28% YoY
0.57% of Sub-Ch. 2403
Imports
12.24 ₹ Cr
0.0004% share
+17.02% YoY
13.37% of Sub-Ch. 2403
Balance
−6.10
Exports
3.97 ₹ Cr
0.0002% share
−65.39% YoY
0.19% of Sub-Ch. 2403
Imports
10.07 ₹ Cr
0.0003% share
−17.73% YoY
14.72% of Sub-Ch. 2403
Balance
+7.52
Exports
11.72 ₹ Cr
0.0004% share
+195.21% YoY
0.59% of Sub-Ch. 2403
Imports
4.20 ₹ Cr
0.0001% share
−58.29% YoY
1.90% of Sub-Ch. 2403
Balance
+4.19
Exports
17.08 ₹ Cr
0.0005% share
+45.73% YoY
0.72% of Sub-Ch. 2403
Imports
12.89 ₹ Cr
0.0002% share
+206.90% YoY
4.45% of Sub-Ch. 2403
Balance
+2.15
Exports
18.92 ₹ Cr
0.0005% share
+10.77% YoY
0.78% of Sub-Ch. 2403
Imports
16.77 ₹ Cr
0.0003% share
+30.10% YoY
3.85% of Sub-Ch. 2403
Balance
−4.06
Exports
12.60 ₹ Cr
0.0003% share
−33.40% YoY
0.40% of Sub-Ch. 2403
Imports
16.66 ₹ Cr
0.0003% share
−0.66% YoY
3.69% of Sub-Ch. 2403
CAGR · 7-Year
Exports
−1.00% /yr
Imports
8.07% /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 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.
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.
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.
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.
India's imports under HSN Code 24039100 have grown at 8.07% CAGR, reaching ₹16.66 Crore in FY 2024-25.
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).
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 24039100 and GST compliance.
It includes Other : “Homogenised” or “reconstituted” tobacco
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).
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.
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.
Under HSN 24039100, Other : “Homogenised” or “reconstituted” tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.