--- title: "HSN Code for Other | Other | Snuff | HSN 24039940 GST Rate" description: "Find HSN and GST Rates for 24039940 related to Other | Other | Snuff with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24039940/" --- # HSN Code 24039940: Other | Other | Snuff - [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 : Snuff | 14% | 14% | 28% | 72% | ## Frequently asked questions ### What products are classified under HSN 24039940 ? It includes Other | Other | Snuff ### How much GST applies to Other / Other / Snuff? Under HSN 24039940, Other / Other / Snuff attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Other / Other / Snuff? 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. ### Does packaging or labelling change the GST for Other / Other / Snuff? 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. ### Can we claim ITC on inputs used to trade Other / Other / Snuff? 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. ### How should mixed supplies be billed when Other / Other / Snuff is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Other / Other / Snuff? 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. ## India's trade performance: HSN Code 24039940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+7.44% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #3971 of 12657 HSN codes - Share of Sub-Chapter 2403: 0.11% of its exports; import side 0.00% - Rank within Sub-Chapter 2403: #10 of 15 by export value ### Key metrics - Export CAGR: -0.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7089 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +129.05% in FY 2021-22 - Contribution to Sub-Ch. 2403: 0.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24039940 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 | 3.39 | 0.0001% | — | 0.15% | Nil | 0.0000% | — | 0.00% | +3.39 | #6330 | | FY 2019-20 | 2.63 | 0.0001% | −22.42% | 0.13% | Nil | 0.0000% | — | 0.00% | +2.63 | #6634 | | FY 2020-21 | 1.48 | 0.0001% | −43.73% | 0.07% | Nil | 0.0000% | — | 0.00% | +1.48 | #7294 | | FY 2021-22 | 3.39 | 0.0001% | +129.05% | 0.17% | Nil | 0.0000% | — | 0.00% | +3.39 | #6783 | | FY 2022-23 | 3.92 | 0.0001% | +15.63% | 0.17% | Nil | 0.0000% | — | 0.00% | +3.92 | #6714 | | FY 2023-24 | 3.09 | 0.0001% | −21.17% | 0.13% | Nil | 0.0000% | — | 0.00% | +3.09 | #7106 | | FY 2024-25 | 3.32 | 0.0001% | +7.44% | 0.11% | Nil | 0.0000% | — | 0.00% | +3.32 | #7089 | - CAGR (7-year): exports -0.35%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 24039940 export-import analysis ### Export decline: -0.35% CAGR over 7 years India's exports under HSN Code 24039940 have declined at a compound annual rate of -0.35% over 7 fiscal years, falling from ₹3.39 Crore in FY 2018-19 to ₹3.32 Crore in FY 2024-25. ### HSN Code 24039940 ranked #7089 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24039940 ranks #7089 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #10 of 15. By trade surplus, it ranks #3971 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 24039940 exports 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. ### India maintains a trade surplus of ₹3.32 Crore in HSN Code 24039940 goods In FY 2024-25, India's exports of ₹3.32 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹3.32 Crore — ranking #3971 of 12657 by surplus magnitude. ### HSN Code 24039940 contributes 0.11% of Sub-Chapter 2403 exports — ranked #10 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039940 ranks #10 by export value — accounting for 0.11% 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](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 (this hsn code) | ₹3 Cr |