What products are classified under HSN 24041100 ?
It includes Inhalation Products with Tobacco
HSN Code 24041100 represents Inhalation Products with Tobacco under GST classification. This code helps businesses identify Inhalation Products with Tobacco correctly for billing, taxation, and trade. With HSN Code 24041100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Inhalation Products with Tobacco.
HSN Code 24041100 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 | 2404 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
CESS: 72% (If "Homogenised" or "Reconstituted" tobacco, bearing a brand name)/ 96%(All goods 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
Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
Chapter
24 – Tobacco and manufactured tobacco substitutes
Sub Chapter
2404 – Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Inhalation Products with Tobacco does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Products intended for inhalation without combustion: Other, containing nicotine | |
| Products intended for inhalation without combustion: Other | |
| Other: For oral application | |
| Other: For transdermal application | |
| Other: Other |
Products intended for inhalation without combustion: Other, containing nicotine
Products intended for inhalation without combustion: Other
Other: For oral application
Other: For transdermal application
Other: Other
It includes Inhalation Products with 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Inhalation Products with Tobacco; Nil for exempt items if applicable).
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.
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.
Under HSN 24041100, Inhalation Products with Tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.