What products are classified under HSN 24049900 ?
It includes Tobacco or Nicotine Products for Use Without Smoking
HSN Code 24049900 represents Tobacco or Nicotine Products for Use Without Smoking under GST classification. This code helps businesses identify Tobacco or Nicotine Products for Use Without Smoking correctly for billing, taxation, and trade. With HSN Code 24049900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco or Nicotine Products for Use Without Smoking.
HSN Code 24049900 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 | Other: Other | 9% | 9% | 18% | 0% |
Description of goods
Other: Other
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
Tobacco or Nicotine Products for Use Without Smoking 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, containing nicotine | |
| Products intended for inhalation without combustion: Other | |
| Other: For oral application | |
| Other: For transdermal application |
Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
Products intended for inhalation without combustion: Other, containing nicotine
Products intended for inhalation without combustion: Other
Other: For oral application
Other: For transdermal application
It includes Tobacco or Nicotine Products for Use Without Smoking
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.
Under HSN 24049900, Tobacco or Nicotine Products for Use Without Smoking attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tobacco or Nicotine Products for Use Without Smoking; Nil for exempt items if applicable).
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.