HSN Code 24039990: Pan masala containing tobacco (‘Gutkha’)

HSN Code 24039990 represents Pan masala containing tobacco (‘Gutkha’) under GST classification. This code helps businesses identify Pan masala containing tobacco (‘Gutkha’) correctly for billing, taxation, and trade. With HSN Code 24039990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pan masala containing tobacco (‘Gutkha’).

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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 : Other (Pan masala containing tobacco ‘Gutkha’) CESS: 204%/ 96% (All gooda,other than Pan masala containing tobacco 'gutkha', bearing a brand name)/ 89%( All goods other than pan masala containing tobacco 'gutkha', not bearing a brand name)	14%	14%	28%	See note

Description of goods

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

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 204%/ 96% (All gooda,other than Pan masala containing tobacco 'gutkha', bearing a brand name)/ 89%( All goods other than pan masala containing tobacco 'gutkha', 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
24039960	Other : Other : Tobacco extracts and essence (Bearing a
24039970	Other : Other : Cut-tobacco

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 24039960

Other : Other : Tobacco extracts and essence (Bearing a

HSN Code 24039970

Other : Other : Cut-tobacco

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)
TN/37/AAR/2019	Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/19/AAR/2020	A.M. Abdul Rahman Rowther & Co. (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)

Order No. TN/37/AAR/2019

Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/19/AAR/2020

A.M. Abdul Rahman Rowther & Co. (AAR (Authority For Advance Ruling), Tamil Nadu)

What products are classified under HSN 24039990 ?

It includes Pan masala containing tobacco (‘Gutkha’)

Any common misclassification issue with Pan masala containing tobacco (‘Gutkha’)?

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 Pan masala containing tobacco (‘Gutkha’)?

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 much GST applies to Pan masala containing tobacco (‘Gutkha’)?

Under HSN 24039990, Pan masala containing tobacco (‘Gutkha’) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Can we claim ITC on inputs used to trade Pan masala containing tobacco (‘Gutkha’)?

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 Pan masala containing tobacco (‘Gutkha’) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pan masala containing tobacco (‘Gutkha’); Nil for exempt items if applicable).

Does packaging or labelling change the GST for Pan masala containing tobacco (‘Gutkha’)?

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.

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.

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