What products are classified under HSN 24039920 ?
It includes Chewing tobacco preparations
HSN Code 24039920 represents Chewing tobacco preparations under GST classification. This code helps businesses identify Chewing tobacco preparations correctly for billing, taxation, and trade. With HSN Code 24039920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Chewing tobacco preparations.
HSN Code 24039920 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 24 | Tobacco and manufactured tobacco substitutes | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences | Other : Other : Preparations containing chewing tobacco | 14% | 14% | 28% | 72% |
Description of goods
Other : Other : Preparations containing chewing 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
Chewing tobacco preparations does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 : “Homogenised” or “reconstituted” tobacco | |
| Other : Other : Chewing tobacco (without lime tube) | |
| 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 : “Homogenised” or “reconstituted” tobacco
Other : Other : Chewing tobacco (without lime tube)
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’)
| Order Number | Description |
|---|---|
| M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Das & Sons (AAR (Authority For Advance Ruling), Odisha) |
M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
Das & Sons (AAR (Authority For Advance Ruling), Odisha)
It includes Chewing tobacco preparations
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chewing tobacco preparations; Nil for exempt items if applicable).
Under HSN 24039920, Chewing tobacco preparations attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.