HSN Code 24039920: 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.

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Description of Goods for 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

CGST 14%
SGST 14%
IGST 28%
CESS 72%

What does HSN Code 24039920 not include?

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’)

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Case Laws Related to HSN Code 24039920

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)

FAQs for HSN Code 24039920

What products are classified under HSN 24039920 ?

It includes Chewing tobacco preparations

Do e‑way bill and e‑invoice apply for 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.

Can we claim ITC on inputs used to trade Chewing tobacco preparations?

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.

Does packaging or labelling change the GST for Chewing tobacco preparations?

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.

Any common misclassification issue with Chewing tobacco preparations?

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 should mixed supplies be billed when Chewing tobacco preparations is sold with other items?

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).

How much GST applies to Chewing tobacco preparations?

Under HSN 24039920, Chewing tobacco preparations attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Important Disclaimer

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.

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