--- title: "HSN Code for Chewing tobacco preparations | HSN 24039920 GST Rate" description: "Find HSN and GST Rates for 24039920 related to Chewing tobacco preparations with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24039920/" --- # HSN Code 24039920: Chewing tobacco preparations - [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 : Preparations containing chewing tobacco | 14% | 14% | 28% | 72% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 24039920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−67.83% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4922 of 12657 HSN codes - Share of Sub-Chapter 2403: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 2403: #14 of 15 by export value; import-side #10 ### Key metrics - Export CAGR: -28.46% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9065 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,517.03% in FY 2019-20 - Contribution to Sub-Ch. 2403: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24039920 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 | 2.76 | 0.0001% | — | 0.13% | Nil | 0.0000% | — | 0.00% | +2.76 | #6570 | | FY 2019-20 | 72.23 | 0.0033% | +2,517.03% | 3.61% | Nil | 0.0000% | — | 0.00% | +72.23 | #2413 | | FY 2020-21 | 6.69 | 0.0003% | −90.74% | 0.33% | < ₹1 Crore | 0.0000% | — | 0.01% | +6.68 | #5582 | | FY 2021-22 | 3.46 | 0.0001% | −48.28% | 0.17% | Nil | 0.0000% | −100.00% | 0.00% | +3.46 | #6763 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −75.14% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.86 | #8235 | | FY 2023-24 | 1.15 | 0.0000% | +33.72% | 0.05% | Nil | 0.0000% | — | 0.00% | +1.15 | #8120 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −67.83% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.36 | #9065 | - CAGR (7-year): exports -28.46%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24039920 export-import analysis ### Export decline: -28.46% CAGR over 7 years India's exports under HSN Code 24039920 have declined at a compound annual rate of -28.46% over 7 fiscal years, falling from ₹2.76 Crore in FY 2018-19 to ₹0.37 Crore in FY 2024-25. ### HSN Code 24039920 ranked #9065 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24039920 ranks #9065 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #14 of 15. By trade surplus, it ranks #4922 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 24039920 exports The strongest single-year export movement for HSN Code 24039920 was recorded in FY 2019-20, when exports surged by 2,517.03% over the prior year. ### India maintains a trade surplus of ₹0.36 Crore in HSN Code 24039920 goods In FY 2024-25, India's exports of ₹0.37 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.36 Crore — ranking #4922 of 12657 by surplus magnitude. ### HSN Code 24039920 contributes 0.01% of Sub-Chapter 2403 exports — ranked #14 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039920 ranks #14 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #10). ## 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](https://busy.in/hsn/hsn-24039100/) | ₹13 Cr | | #10 | [HSN Code 24039940: Other \| Other \| Snuff](https://busy.in/hsn/hsn-24039940/) | ₹3 Cr | | #14 | HSN Code 24039920: Chewing tobacco preparations (this hsn code) | < ₹1 Crore |