--- title: "HSN Code for Pan masala containing tobacco (‘Gutkha’) | HSN 24039990 GST Rate" description: "Find HSN and GST Rates for 24039990 related to Pan masala containing tobacco (‘Gutkha’) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24039990/" --- # HSN Code 24039990: Pan masala containing tobacco (‘Gutkha’) - [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 : Other (Pan masala containing tobacco ‘Gutkha’) | 14% | 14% | 28% | 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) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 24039990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,477 Cr (+32.84% YoY) — 0.0401% of India's total exports - Imports: ₹2 Cr (+321.62% YoY) — 0.0000% of India's total imports - Trade balance: ₹1,476 Cr (Surplus); surplus rank #263 of 12657 HSN codes - Share of Sub-Chapter 2403: 47.08% of its exports; import side 0.35% - Rank within Sub-Chapter 2403: #1 of 15 by export value; import-side #6 ### Key metrics - Export CAGR: 1.89% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #372 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +32.84% in FY 2024-25 - Contribution to Sub-Ch. 2403: 47.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24039990 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 | 1,320.29 | 0.0578% | — | 60.20% | < ₹1 Crore | 0.0000% | — | 0.32% | +1,320.02 | #247 | | FY 2019-20 | 907.01 | 0.0412% | −31.30% | 45.38% | < ₹1 Crore | 0.0000% | −22.22% | 0.23% | +906.80 | #361 | | FY 2020-21 | 762.65 | 0.0355% | −15.92% | 37.37% | Nil | 0.0000% | −100.00% | 0.00% | +762.65 | #463 | | FY 2021-22 | 880.21 | 0.0280% | +15.41% | 44.20% | < ₹1 Crore | 0.0000% | — | 0.05% | +880.10 | #514 | | FY 2022-23 | 1,015.46 | 0.0280% | +15.37% | 43.07% | 1.66 | 0.0000% | +1,409.09% | 0.57% | +1,013.80 | #498 | | FY 2023-24 | 1,111.91 | 0.0307% | +9.50% | 46.05% | < ₹1 Crore | 0.0000% | −77.71% | 0.08% | +1,111.54 | #466 | | FY 2024-25 | 1,477.07 | 0.0401% | +32.84% | 47.08% | 1.56 | 0.0000% | +321.62% | 0.35% | +1,475.51 | #372 | - CAGR (7-year): exports 1.89%/yr, imports 33.96%/yr (consistently Surplus) ## Key trade insights: HSN Code 24039990 export-import analysis ### Consistent export growth: 1.89% CAGR over 7 years India's exports under HSN Code 24039990 have grown at a compound annual rate of 1.89% over 7 fiscal years, rising from ₹1,320.29 Crore in FY 2018-19 to ₹1,477.07 Crore in FY 2024-25. ### HSN Code 24039990 ranked #372 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24039990 ranks #372 out of 12657 HSN codes by total export value. Within Sub-Chapter 2403, it ranks #1 of 15. By trade surplus, it ranks #263 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24039990 exports The strongest single-year export movement for HSN Code 24039990 was recorded in FY 2024-25, when exports surged by 32.84% over the prior year. ### India maintains a trade surplus of ₹1,475.51 Crore in HSN Code 24039990 goods In FY 2024-25, India's exports of ₹1,477.07 Cr exceeded imports of ₹1.56 Cr, resulting in a trade surplus of ₹1,475.51 Crore — ranking #263 of 12657 by surplus magnitude. ### Import growth of 33.96% CAGR signals rising demand for Pan masala containing tobacco (‘Gutkha’) India's imports under HSN Code 24039990 have grown at 33.96% CAGR, reaching ₹1.56 Crore in FY 2024-25. ### HSN Code 24039990 contributes 47.08% of Sub-Chapter 2403 exports — ranked #1 Among the 15 HSN codes under Sub-Chapter 2403, HSN Code 24039990 ranks #1 by export value — accounting for 47.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.35% share (rank #6). ## 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’) (this hsn code) | ₹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](https://busy.in/hsn/hsn-24039940/) | ₹3 Cr |