What products are classified under HSN 24039970 ?
It includes Other | Other | Cut-Tobacco
HSN Code 24039970 represents Other | Other | Cut-Tobacco under GST classification. This code helps businesses identify Other | Other | Cut-Tobacco correctly for billing, taxation, and trade. With HSN Code 24039970, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other | Other | Cut-Tobacco.
HSN Code 24039970 relates to the following description:
| 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 : Cut-tobacco | 14% | 14% | 28% | 20% |
Other | Other | Cut-Tobacco does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 : Snuff | |
| Other : Other : Preparations containing snuff | |
| Other : Other : Tobacco extracts and essence (Bearing a | |
| 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 : Snuff
Other : Other : Preparations containing snuff
Other : Other : Tobacco extracts and essence (Bearing a
Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)
| Order Number | Description |
|---|---|
| M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu) |
M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Other | Other | Cut-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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Cut-Tobacco; Nil for exempt items if applicable).
Under HSN 24039970, Other / Other / Cut-Tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.