---
title: "HSN Code for Other | Other | Jarda Scented Tobacco | HSN 24039930 GST Rate"
description: "Find HSN and GST Rates for 24039930 related to Other | Other | Jarda Scented Tobacco with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-24039930/"
---

# HSN Code 24039930: Other | Other | Jarda Scented Tobacco

- [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 : Jarda scented tobacco | 14% | 14% | 28% | 160% |

## Frequently asked questions

### What products are classified under HSN 24039930 ?

It includes Other | Other | Jarda Scented Tobacco

### Any common misclassification issue with Other / Other / Jarda Scented Tobacco?

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.

### Do e‑way bill and e‑invoice apply for Other / Other / Jarda Scented Tobacco?

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 Other / Other / Jarda Scented Tobacco is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Jarda Scented Tobacco; Nil for exempt items if applicable).

### How much GST applies to Other / Other / Jarda Scented Tobacco?

Under HSN 24039930, Other / Other / Jarda Scented Tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Other / Other / Jarda Scented Tobacco?

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.

## India's trade performance: HSN Code 24039930 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹147 Cr (+149.19% YoY) — 0.0040% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹147 Cr (Surplus); surplus rank #1347 of 12657 HSN codes
- Share of Sub-Chapter 2403: 4.69% of its exports; import side 0.00%
- Rank within Sub-Chapter 2403: #4 of 15 by export value

### Key metrics

- Export CAGR: 0.20% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2175 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +149.19% in FY 2024-25
- Contribution to Sub-Ch. 2403: 4.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 24039930

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 | 145.37 | 0.0064% | — | 6.63% | Nil | 0.0000% | — | 0.00% | +145.37 | #1622 |
| FY 2019-20 | 150.41 | 0.0068% | +3.47% | 7.52% | Nil | 0.0000% | — | 0.00% | +150.41 | #1578 |
| FY 2020-21 | 83.33 | 0.0039% | −44.60% | 4.08% | Nil | 0.0000% | — | 0.00% | +83.33 | #2272 |
| FY 2021-22 | 68.90 | 0.0022% | −17.32% | 3.46% | Nil | 0.0000% | — | 0.00% | +68.90 | #2896 |
| FY 2022-23 | 58.19 | 0.0016% | −15.54% | 2.47% | Nil | 0.0000% | — | 0.00% | +58.19 | #3276 |
| FY 2023-24 | 59.04 | 0.0016% | +1.46% | 2.45% | Nil | 0.0000% | — | 0.00% | +59.04 | #3300 |
| FY 2024-25 | 147.12 | 0.0040% | +149.19% | 4.69% | Nil | 0.0000% | — | 0.00% | +147.12 | #2175 |

- CAGR (7-year): exports 0.20%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 24039930 export-import analysis

### Consistent export growth: 0.20% CAGR over 7 years

India's exports under HSN Code 24039930 have grown at a compound annual rate of 0.20% over 7 fiscal years, rising from ₹145.37 Crore in FY 2018-19 to ₹147.12 Crore in FY 2024-25.

### HSN Code 24039930 ranked #2175 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 24039930 ranks #2175 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #4 of 15. By trade surplus, it ranks #1347 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 24039930 exports

The strongest single-year export movement for HSN Code 24039930 was recorded in FY 2024-25, when exports surged by 149.19% over the prior year.

### India maintains a trade surplus of ₹147.12 Crore in HSN Code 24039930 goods

In FY 2024-25, India's exports of ₹147.12 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹147.12 Crore — ranking #1347 of 12657 by surplus magnitude.

### HSN Code 24039930 contributes 4.69% of Sub-Chapter 2403 exports — ranked #4

Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039930 ranks #4 by export value — accounting for 4.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 (this hsn code) | ₹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 |