HSN Code 24039940 represents Snuff under GST classification. This code helps businesses identify Snuff correctly for billing, taxation, and trade. With HSN Code 24039940, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Snuff.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 24039940 relates to the following description.
Tobacco and manufactured tobacco substitutes
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences
Other : Other : Snuff
20%
20%
40%
0%
The rate shown applies to the retail sale price since 1 Feb 2026; compensation cess is nil. Source: Rule 31D of the CGST Rules.
Description of Goods
Other : Other : Snuff
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
20%
SGST
20%
IGST
40%
CESS
0%
The rate shown applies to the retail sale price since 1 Feb 2026; compensation cess is nil. Source: Rule 31D of the CGST Rules.
Snuff does not include products with the following descriptions.
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 : Preparations containing chewing tobacco
Other : Other : Jarda scented tobacco
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 : Preparations containing chewing tobacco
Other : Other : Jarda scented tobacco
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’)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹2 Cr
0.0001% of India’s total exports
India’s Imports
FY 2025-26Nil
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹2 Cr
Surplus rank #4255 of 12872 HSN codes
% of Sub-Chapter 2403
FY 2025-260.06%
Share of Sub-Chapter 2403’s total exports in FY 2025-26
Import side: 0.00% of Sub-Chapter 2403’s imports
Rank Within Sub-Chapter 2403
FY 2025-26#11 of 15
Position by export value among HSN codes in Sub-Chapter 2403
At a glance
−5.99%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#7649
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+129.05%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.06%
Contribution to Sub-Ch. 2403
Share of Sub-Chapter 2403 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+3.39
Exports
3.39 ₹ Cr
0.0001% share
— YoY
0.15% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+2.63
Exports
2.63 ₹ Cr
0.0001% share
−22.42% YoY
0.13% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+1.48
Exports
1.48 ₹ Cr
0.0001% share
−43.73% YoY
0.07% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+3.39
Exports
3.39 ₹ Cr
0.0001% share
+129.05% YoY
0.17% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+3.92
Exports
3.92 ₹ Cr
0.0001% share
+15.63% YoY
0.17% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+3.09
Exports
3.09 ₹ Cr
0.0001% share
−21.17% YoY
0.13% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+3.32
Exports
3.32 ₹ Cr
0.0001% share
+7.44% YoY
0.11% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
Balance
+2.20
Exports
2.20 ₹ Cr
0.0001% share
−33.73% YoY
0.06% of Sub-Ch. 2403
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2403
CAGR · 8-Year
Exports
−5.99% /yr
Imports
—
reference, FY 2025-26
Export
₹3,949.37 Cr
Import
₹541.96 Cr
Trade Balance
+3,407.41
India's exports under HSN Code 24039940 have declined at a compound annual rate of −5.99% over 8 fiscal years, falling from ₹3.39 Crore in FY 2018-19 to ₹2.20 Crore in FY 2025-26.
In FY 2025-26, HSN Code 24039940 ranks #7649 out of 12872 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #11 of 15. By trade surplus, it ranks #4255 of 12872.
The strongest single-year export movement for HSN Code 24039940 was recorded in FY 2021-22, when exports surged by 129.05% over the prior year.
In FY 2025-26, India's exports of ₹2.20 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹2.20 Crore — ranking #4255 of 12872 by surplus magnitude.
Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039940 ranks #11 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share.
Clear answers to common queries about HSN Code 24039940 and GST compliance.
It includes Snuff
Under HSN 24039940, Other / Other / Snuff attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Snuff; Nil for exempt items if applicable).
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.