HSN Code 24039970: 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 or export of Other | Other | Cut-Tobacco.
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Description of Goods for HSN Code 24039970
HSN Code 24039970 relates to the following description.
What does HSN Code 24039970 not include?
Other | Other | Cut-Tobacco 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 : 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’)
India’s Trade Performance — HSN Code 24039970 in FY 2024-25
India’s Exports
FY 2024-25₹119 Cr
0.0032% of India’s total exports
India’s Imports
FY 2024-25₹396 Cr
0.0065% of India’s total imports
Trade Balance
FY 2024-25−₹276 Cr
Surplus rank #11547 of 12657 HSN codes
% of Sub-Chapter 2403
FY 2024-253.80%
Share of Sub-Chapter 2403’s total exports in FY 2024-25
Import side: 87.68% of Sub-Chapter 2403’s imports
Rank Within Sub-Chapter 2403
FY 2024-25#5 of 15
Position by export value among HSN codes in Sub-Chapter 2403
Import-side rank: #1 of 15
At a glance
7.98%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2442
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+52.53%
Peak Growth Year
FY 2023-24 · strongest single-year move
3.80%
Contribution to Sub-Ch. 2403
Share of Sub-Chapter 2403 exports in FY 2024-25
India Export-Import Trade Statistics for HSN Code 24039970
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+14.03
Exports
75.27 ₹ Cr
0.0033% share
— YoY
3.43% of Sub-Ch. 2403
Imports
61.24 ₹ Cr
0.0017% share
— YoY
72.33% of Sub-Ch. 2403
Balance
+34.97
Exports
103.35 ₹ Cr
0.0047% share
+37.31% YoY
5.17% of Sub-Ch. 2403
Imports
68.38 ₹ Cr
0.0020% share
+11.66% YoY
74.67% of Sub-Ch. 2403
Balance
+32.56
Exports
82.98 ₹ Cr
0.0039% share
−19.71% YoY
4.07% of Sub-Ch. 2403
Imports
50.42 ₹ Cr
0.0017% share
−26.27% YoY
73.69% of Sub-Ch. 2403
Balance
−32.66
Exports
56.56 ₹ Cr
0.0018% share
−31.84% YoY
2.84% of Sub-Ch. 2403
Imports
89.22 ₹ Cr
0.0020% share
+76.95% YoY
40.46% of Sub-Ch. 2403
Balance
−71.79
Exports
73.58 ₹ Cr
0.0020% share
+30.09% YoY
3.12% of Sub-Ch. 2403
Imports
145.37 ₹ Cr
0.0025% share
+62.93% YoY
50.15% of Sub-Ch. 2403
Balance
−108.02
Exports
112.23 ₹ Cr
0.0031% share
+52.53% YoY
4.65% of Sub-Ch. 2403
Imports
220.25 ₹ Cr
0.0039% share
+51.51% YoY
50.53% of Sub-Ch. 2403
Balance
−276.19
Exports
119.32 ₹ Cr
0.0032% share
+6.32% YoY
3.80% of Sub-Ch. 2403
Imports
395.51 ₹ Cr
0.0065% share
+79.57% YoY
87.68% of Sub-Ch. 2403
CAGR · 7-Year
Exports
7.98% /yr
Imports
36.46% /yr
reference, FY 2024-25
Export
₹3,137.09 Cr
Import
₹451.09 Cr
Trade Balance
+2,686.00
Key Trade Insights: HSN Code 24039970 Export-Import Analysis
Consistent Export Growth: 7.98% CAGR Over 7 Years
India's exports under HSN Code 24039970 have grown at a compound annual rate of 7.98% over 7 fiscal years, rising from ₹75.27 Crore in FY 2018-19 to ₹119.32 Crore in FY 2024-25.
HSN Code 24039970 Ranked #2442 Among All 12657 HSN codes by Export Value
In FY 2024-25, HSN Code 24039970 ranks #2442 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #5 of 15. By trade surplus, it ranks #11547 of 12657.
FY 2023-24 Was the Strongest Growth Year for HSN Code 24039970 Exports
The strongest single-year export movement for HSN Code 24039970 was recorded in FY 2023-24, when exports surged by 52.53% over the prior year.
India Records a Trade Deficit of ₹276.19 Crore in HSN Code 24039970 Goods
In FY 2024-25, India's imports of ₹395.51 Cr exceeded exports of ₹119.32 Cr, resulting in a trade deficit of ₹276.19 Crore — ranking #11547 of 12657 by surplus magnitude.
Import Growth of 36.46% CAGR Signals Rising Demand for Other | Other | Cut-Tobacco
India's imports under HSN Code 24039970 have grown at 36.46% CAGR, reaching ₹395.51 Crore in FY 2024-25.
HSN Code 24039970 Contributes 3.80% of Sub-Chapter 2403 Exports — Ranked #5
Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039970 ranks #5 by export value — accounting for 3.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 87.68% share (rank #1).
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Frequently Asked Questions
Clear answers to common queries about HSN Code 24039970 and GST compliance.
What products are classified under HSN 24039970 ?
It includes Other | Other | Cut-Tobacco
Any common misclassification issue with 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.
Do e‑way bill and e‑invoice apply for Other / Other / Cut-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 / Cut-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 / Cut-Tobacco; Nil for exempt items if applicable).
How much GST applies to Other / Other / Cut-Tobacco?
Under HSN 24039970, Other / Other / Cut-Tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Does packaging or labelling change the GST for Other / Other / Cut-Tobacco?
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 / Cut-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.