--- title: "HSN Code for Other | For Oral Application | HSN 24049100 GST Rate" description: "Find HSN and GST Rates for 24049100 related to Other | For Oral Application with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24049100/" --- # HSN Code 24049100: Other | For Oral Application - [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 2404: Tobacco products, nicotine substitutes](https://busy.in/hsn/sub-chapter-2404/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other: For oral application | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 24049100 ? It includes Other | For Oral Application ### Do e‑way bill and e‑invoice apply for Other / For Oral Application? 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 should mixed supplies be billed when Other / For Oral Application is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / For Oral Application; Nil for exempt items if applicable). ### How much GST applies to Other / For Oral Application? Under HSN 24049100, Other / For Oral Application 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 Other / For Oral Application? 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. ### Does packaging or labelling change the GST for Other / For Oral Application? 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 24049100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹140 Cr (+166.04% YoY) — 0.0038% of India's total exports - Imports: ₹1 Cr — 0.0000% of India's total imports - Trade balance: ₹139 Cr (Surplus); surplus rank #1378 of 12657 HSN codes - Share of Sub-Chapter 2404: 98.48% of its exports; import side 100.00% - Rank within Sub-Chapter 2404: #1 of 6 by export value; import-side #1 ### Key metrics - National export rank: #2247 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,545.77% in FY 2023-24 - Contribution to Sub-Ch. 2404: 98.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24049100 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. 2404 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2404 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2022-23 | 3.19 | 0.0001% | — | 93.82% | Nil | 0.0000% | — | — | +3.19 | #6936 | | FY 2023-24 | 52.50 | 0.0015% | +1,545.77% | 98.26% | Nil | 0.0000% | — | — | +52.50 | #3468 | | FY 2024-25 | 139.67 | 0.0038% | +166.04% | 98.48% | 1.05 | 0.0000% | — | 100.00% | +138.62 | #2247 | ## Key trade insights: HSN Code 24049100 export-import analysis ### Export snapshot for HSN Code 24049100 India exported ₹139.67 Crore worth of Other | For Oral Application in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 24049100 ranked #2247 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24049100 ranks #2247 out of 12657 HSN codes by total export value. Within Sub-Chapter 2404, it ranks #1 of 6. By trade surplus, it ranks #1378 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 24049100 exports The strongest single-year export movement for HSN Code 24049100 was recorded in FY 2023-24, when exports surged by 1,545.77% over the prior year. ### India maintains a trade surplus of ₹138.62 Crore in HSN Code 24049100 goods In FY 2024-25, India's exports of ₹139.67 Cr exceeded imports of ₹1.05 Cr, resulting in a trade surplus of ₹138.62 Crore — ranking #1378 of 12657 by surplus magnitude. ### HSN Code 24049100 contributes 98.48% of Sub-Chapter 2404 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 2404, HSN Code 24049100 ranks #1 by export value — accounting for 98.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 2404 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 24049100: Other \| For Oral Application (this hsn code) | ₹140 Cr | | #2 | [HSN Code 24049900: Tobacco or Nicotine Products for Use Without Smoking](https://busy.in/hsn/hsn-24049900/) | ₹1 Cr | | #3 | [HSN Code 24049200: Other\| For Transdermal Application](https://busy.in/hsn/hsn-24049200/) | ₹1 Cr | | — | [HSN Code 24041200: Nicotine-Containing Inhalation Products](https://busy.in/hsn/hsn-24041200/) | Nil | | — | [HSN Code 24041900: Inhalation products, non-combustion](https://busy.in/hsn/hsn-24041900/) | Nil | | — | [HSN Code 24041100: Inhalation Products with Tobacco](https://busy.in/hsn/hsn-24041100/) | — |