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 or export of Pan masala containing tobacco (‘Gutkha’).

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Description of Goods for HSN Code 24039990

HSN Code 24039990 relates to the following description.

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

See note

CESS note

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)

What does HSN Code 24039990 not include?

Pan masala containing tobacco (‘Gutkha’) does not include products with the following descriptions.

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 )

India’s Trade Performance — HSN Code 24039990 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,477 Cr

+32.84% vs FY 2023-24

0.0401% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

+321.62% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹1,476 Cr

Trade Surplus

Surplus rank #263 of 12657 HSN codes

% of Sub-Chapter 2403

FY 2024-25

47.08%

Share of Sub-Chapter 2403’s total exports in FY 2024-25

Import side: 0.35% of Sub-Chapter 2403’s imports

Rank Within Sub-Chapter 2403

FY 2024-25

#1 of 15

Position by export value among HSN codes in Sub-Chapter 2403

Import-side rank: #6 of 15

At a glance

1.89%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#372

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+32.84%

Peak Growth Year

FY 2024-25 · strongest single-year move

47.08%

Contribution to Sub-Ch. 2403

Share of Sub-Chapter 2403 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #247

Balance

+1,320.02

Exports

1,320.29 ₹ Cr

0.0578% share

— YoY

60.20% of Sub-Ch. 2403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.32% of Sub-Ch. 2403

FY 2019-20 Exp. Rank #361

Balance

+906.80

Exports

907.01 ₹ Cr

0.0412% share

−31.30% YoY

45.38% of Sub-Ch. 2403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−22.22% YoY

0.23% of Sub-Ch. 2403

FY 2020-21 Exp. Rank #463

Balance

+762.65

Exports

762.65 ₹ Cr

0.0355% share

−15.92% YoY

37.37% of Sub-Ch. 2403

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2403

FY 2021-22 Exp. Rank #514

Balance

+880.10

Exports

880.21 ₹ Cr

0.0280% share

+15.41% YoY

44.20% of Sub-Ch. 2403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.05% of Sub-Ch. 2403

FY 2022-23 Exp. Rank #498

Balance

+1,013.80

Exports

1,015.46 ₹ Cr

0.0280% share

+15.37% YoY

43.07% of Sub-Ch. 2403

Imports

1.66 ₹ Cr

0.0000% share

+1,409.09% YoY

0.57% of Sub-Ch. 2403

FY 2023-24 Exp. Rank #466

Balance

+1,111.54

Exports

1,111.91 ₹ Cr

0.0307% share

+9.50% YoY

46.05% of Sub-Ch. 2403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−77.71% YoY

0.08% of Sub-Ch. 2403

FY 2024-25 Exp. Rank #372

Balance

+1,475.51

Exports

1,477.07 ₹ Cr

0.0401% share

+32.84% YoY

47.08% of Sub-Ch. 2403

Imports

1.56 ₹ Cr

0.0000% share

+321.62% YoY

0.35% of Sub-Ch. 2403

CAGR · 7-Year

Exports

1.89% /yr

Imports

33.96% /yr

Consistently Surplus
Sub-Chapter 2403 total

reference, FY 2024-25

Export

₹3,137.09 Cr

Import

₹451.09 Cr

Trade Balance

+2,686.00

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 24039990 and GST compliance.

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.