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 or export of Tobacco or Nicotine Products for Use Without Smoking.
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HSN Code 24049900 relates to the following description.
Tobacco and manufactured tobacco substitutes
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Tobacco or Nicotine Products for Use Without Smoking does not include products with the following descriptions.
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
India’s Exports
FY 2024-25₹1 Cr
0.0000% of India’s total exports
India’s Imports
FY 2024-25Nil
0.0000% of India’s total imports
Trade Balance
FY 2024-25₹1 Cr
Surplus rank #4467 of 12657 HSN codes
% of Sub-Chapter 2404
FY 2024-250.80%
Share of Sub-Chapter 2404’s total exports in FY 2024-25
Import side: 0.00% of Sub-Chapter 2404’s imports
Rank Within Sub-Chapter 2404
FY 2024-25#2 of 6
Position by export value among HSN codes in Sub-Chapter 2404
At a glance
#8140
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+3,700.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.80%
Contribution to Sub-Ch. 2404
Share of Sub-Chapter 2404 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Balance
+0.03
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.06% of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
— of Sub-Ch. 2404
Balance
+1.14
Exports
1.14 ₹ Cr
0.0000% share
+3,700.00% YoY
0.80% of Sub-Ch. 2404
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2404
reference, FY 2024-25
Export
₹141.83 Cr
Import
₹1.05 Cr
Trade Balance
+140.78
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.
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.
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.
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.
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.
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 24049900 and GST compliance.
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).