--- title: "HSN Code for Chewing tobacco, no lime tube | HSN 24039910 GST Rate" description: "Find HSN and GST Rates for 24039910 related to Chewing tobacco, no lime tube with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24039910/" --- # HSN Code 24039910: Chewing tobacco, no lime tube - [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 : Other : Chewing tobacco (without lime tube) | 14% | 14% | 28% | 160%(If without lime tube)/ 142%(If with lime tube)/160% (If Filter Khaini) | ## Frequently asked questions ### What products are classified under HSN 24039910 ? It includes Chewing tobacco, no lime tube ### Can we claim ITC on inputs used to trade Chewing tobacco, no lime tube? 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 Chewing tobacco, no lime tube? 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. ### How should mixed supplies be billed when Chewing tobacco, no lime tube is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chewing tobacco, no lime tube; Nil for exempt items if applicable). ### Any common misclassification issue with Chewing tobacco, no lime tube? 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 Chewing tobacco, no lime tube? Under HSN 24039910, Chewing tobacco, no lime tube attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 24039910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,067 Cr (+8.93% YoY) — 0.0290% of India's total exports - Imports: < ₹1 Crore (−70.57% YoY) — 0.0000% of India's total imports - Trade balance: ₹1,066 Cr (Surplus); surplus rank #335 of 12657 HSN codes - Share of Sub-Chapter 2403: 34.02% of its exports; import side 0.21% - Rank within Sub-Chapter 2403: #2 of 15 by export value; import-side #8 ### Key metrics - Export CAGR: 13.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #494 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48.76% in FY 2020-21 - Contribution to Sub-Ch. 2403: 34.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24039910 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 | 508.09 | 0.0222% | — | 23.17% | 1.46 | 0.0000% | — | 1.72% | +506.63 | #650 | | FY 2019-20 | 596.43 | 0.0271% | +17.39% | 29.84% | < ₹1 Crore | 0.0000% | −97.26% | 0.04% | +596.39 | #551 | | FY 2020-21 | 887.23 | 0.0413% | +48.76% | 43.48% | 1.93 | 0.0001% | +4,725.00% | 2.82% | +885.30 | #402 | | FY 2021-22 | 669.57 | 0.0213% | −24.53% | 33.62% | Nil | 0.0000% | −100.00% | 0.00% | +669.57 | #654 | | FY 2022-23 | 840.67 | 0.0232% | +25.55% | 35.65% | < ₹1 Crore | 0.0000% | — | 0.00% | +840.66 | #587 | | FY 2023-24 | 979.82 | 0.0271% | +16.55% | 40.58% | 3.16 | 0.0001% | +31,500.00% | 0.72% | +976.66 | #524 | | FY 2024-25 | 1,067.36 | 0.0290% | +8.93% | 34.02% | < ₹1 Crore | 0.0000% | −70.57% | 0.21% | +1,066.43 | #494 | - CAGR (7-year): exports 13.17%/yr, imports -7.24%/yr (consistently Surplus) ## Key trade insights: HSN Code 24039910 export-import analysis ### Consistent export growth: 13.17% CAGR over 7 years India's exports under HSN Code 24039910 have grown at a compound annual rate of 13.17% over 7 fiscal years, rising from ₹508.09 Crore in FY 2018-19 to ₹1,067.36 Crore in FY 2024-25. ### HSN Code 24039910 ranked #494 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24039910 ranks #494 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #2 of 15. By trade surplus, it ranks #335 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 24039910 exports The strongest single-year export movement for HSN Code 24039910 was recorded in FY 2020-21, when exports surged by 48.76% over the prior year. ### India maintains a trade surplus of ₹1,066.43 Crore in HSN Code 24039910 goods In FY 2024-25, India's exports of ₹1,067.36 Cr exceeded imports of ₹0.93 Cr, resulting in a trade surplus of ₹1,066.43 Crore — ranking #335 of 12657 by surplus magnitude. ### Import growth of -7.24% CAGR signals stable import dependency for Chewing tobacco, no lime tube India's imports under HSN Code 24039910 have grown at -7.24% CAGR, reaching ₹0.93 Crore in FY 2024-25. ### HSN Code 24039910 contributes 34.02% of Sub-Chapter 2403 exports — ranked #2 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039910 ranks #2 by export value — accounting for 34.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #8). ## 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 (this hsn code) | ₹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 |