--- title: "HSN Code for Tobacco or Nicotine Products for Use Without Smoking | HSN 24049900 GST Rate" description: "Find HSN and GST Rates for 24049900 related to Tobacco or Nicotine Products for Use Without Smoking with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-24049900/" --- # HSN Code 24049900: Tobacco or Nicotine Products for Use Without Smoking - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 24049900 ? It includes Tobacco or Nicotine Products for Use Without Smoking ### Any common misclassification issue with 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. ### How much GST applies to Tobacco or Nicotine Products for Use Without Smoking? 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. ### Does packaging or labelling change the GST for Tobacco or Nicotine Products for Use Without Smoking? 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. ### Can we claim ITC on inputs used to trade Tobacco or Nicotine Products for Use Without Smoking? 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 Tobacco or Nicotine Products for Use Without Smoking is sold with other items? 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). ## India's trade performance: HSN Code 24049900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+3,700.00% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4467 of 12657 HSN codes - Share of Sub-Chapter 2404: 0.80% of its exports; import side 0.00% - Rank within Sub-Chapter 2404: #2 of 6 by export value ### Key metrics - National export rank: #8140 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +3,700.00% in FY 2024-25 - Contribution to Sub-Ch. 2404: 0.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 24049900 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | — | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.06% | Nil | 0.0000% | — | — | +0.03 | #10223 | | FY 2024-25 | 1.14 | 0.0000% | +3,700.00% | 0.80% | Nil | 0.0000% | — | 0.00% | +1.14 | #8140 | ## Key trade insights: HSN Code 24049900 export-import analysis ### Export snapshot for HSN Code 24049900 India exported ₹1.14 Crore worth of Tobacco or Nicotine Products for Use Without Smoking in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 24049900 ranked #8140 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 24049900 ranks #8140 out of 12657 HSN codes by total export value. Within Sub-Chapter 2404, it ranks #2 of 6. By trade surplus, it ranks #4467 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 24049900 exports The strongest single-year export movement for HSN Code 24049900 was recorded in FY 2024-25, when exports surged by 3,700.00% over the prior year. ### India maintains a trade surplus of ₹1.14 Crore in HSN Code 24049900 goods In FY 2024-25, India's exports of ₹1.14 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.14 Crore — ranking #4467 of 12657 by surplus magnitude. ### HSN Code 24049900 contributes 0.80% of Sub-Chapter 2404 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 2404, HSN Code 24049900 ranks #2 by export value — accounting for 0.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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](https://busy.in/hsn/hsn-24049100/) | ₹140 Cr | | #2 | HSN Code 24049900: Tobacco or Nicotine Products for Use Without Smoking (this hsn code) | ₹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/) | — |