What products are classified under HSN 24041200 ?
It includes Nicotine-Containing Inhalation Products
HSN Code 24041200 represents Nicotine-Containing Inhalation Products under GST classification. This code helps businesses identify Nicotine-Containing Inhalation Products correctly for billing, taxation, and trade. With HSN Code 24041200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nicotine-Containing Inhalation Products.
HSN Code 24041200 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: Other, containing nicotine | 9% | 9% | 18% | 0% |
Description of goods
Products intended for inhalation without combustion: Other, containing nicotine
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
Nicotine-Containing Inhalation Products does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco | |
| Products intended for inhalation without combustion: Other | |
| Other: For oral application | |
| Other: For transdermal application | |
| Other: Other |
Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
Products intended for inhalation without combustion: Other
Other: For oral application
Other: For transdermal application
Other: Other
It includes Nicotine-Containing Inhalation Products
Under HSN 24041200, Nicotine-Containing Inhalation Products 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Nicotine-Containing Inhalation Products; 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.
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.
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.