HSN Code 24039960: Tobacco extracts and essence

HSN Code 24039960 represents Tobacco extracts and essence under GST classification. This code helps businesses identify Tobacco extracts and essence correctly for billing, taxation, and trade. With HSN Code 24039960, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco extracts and essence.

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

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 : Tobacco extracts and essence (Bearing a CESS: 72% (If bearing a brand name)/ 65% (If not bearing a brand name)	14%	14%	28%	See note

Description of goods

Other : Other : Tobacco extracts and essence (Bearing a

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% (If bearing a brand name)/ 65% (If not bearing a brand name)

HSN Code	Description
24031110	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 )
24031190	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
24031910	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes
24031921	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine
24031929	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other
24031990	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
24039100	Other : “Homogenised” or “reconstituted” tobacco
24039910	Other : Other : Chewing tobacco (without lime tube)
24039920	Other : Other : Preparations containing chewing tobacco
24039930	Other : Other : Jarda scented tobacco
24039940	Other : Other : Snuff
24039950	Other : Other : Preparations containing snuff
24039970	Other : Other : Cut-tobacco
24039990	Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

HSN Code 24031110

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 )

HSN Code 24031190

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

HSN Code 24031910

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes

HSN Code 24031921

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine

HSN Code 24031929

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other

HSN Code 24031990

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )

HSN Code 24039100

Other : “Homogenised” or “reconstituted” tobacco

HSN Code 24039910

Other : Other : Chewing tobacco (without lime tube)

HSN Code 24039920

Other : Other : Preparations containing chewing tobacco

HSN Code 24039930

Other : Other : Jarda scented tobacco

HSN Code 24039940

Other : Other : Snuff

HSN Code 24039950

Other : Other : Preparations containing snuff

HSN Code 24039970

Other : Other : Cut-tobacco

HSN Code 24039990

Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
TN/16/AAR/2020	M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/16/AAR/2020

M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)

What products are classified under HSN 24039960 ?

It includes Tobacco extracts and essence

How should mixed supplies be billed when Tobacco extracts and essence is sold with other items?

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

Does packaging or labelling change the GST for Tobacco extracts and essence?

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.

How much GST applies to Tobacco extracts and essence?

Under HSN 24039960, Tobacco extracts and essence attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Any common misclassification issue with Tobacco extracts and essence?

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.

Can we claim ITC on inputs used to trade Tobacco extracts and essence?

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.

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.

Explore More HSN Codes from Chapter 24

Sub Chapters:

HSN Code 2401 | HSN Code 2402 | HSN Code 2403 | HSN Code 2404

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy