What products are classified under HSN 2401
It includes Unmanufactured tobacco
- Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes
- Chapter 24 – Tobacco and manufactured tobacco substitutes
- Sub Chapter 2401 – Unmanufactured tobacco; tobacco refuse
- New GST Rate for HSN Code 2401
- Tariff HSN Codes under Sub Chapter 2401
- FAQs for Sub Chapter 2401
- Case Laws under Sub Chapter 2401
- Important Disclaimer
2401 HSN Code: Unmanufactured tobacco
HSN Sub Chapter 2401 represents Unmanufactured tobacco under GST classification. This code helps businesses identify Unmanufactured tobacco correctly for billing, taxation, and trade. With HSN Sub Chapter 2401, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unmanufactured tobacco.
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New GST Rate for HSN Code 2401
GST Rate for Unmanufactured tobacco under HSN Code 2401. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 24 | 2401 | Unmanufactured tobacco; tobacco refuse | 28% | 28% |
Tariff HSN Codes under HSN Sub Chapter 2401
Following Tariff HSN code falls under Unmanufactured tobacco:
| Tariff HSN | Description |
|---|---|
| Tobacco, not stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Burley tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of biris, not stemmed (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves) | |
| Tobacco, not stemmed or stripped : other (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Burley tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves) | |
| Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves) | |
| Tobacco refuse (Tobacco leaves) |
Tobacco, not stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Burley tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of biris, not stemmed (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)
Tobacco, not stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves)
Tobacco, not stemmed or stripped : other (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Burley tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves)
Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves)
Tobacco refuse (Tobacco leaves)
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Case Laws Related to Sub Chapter 2401
| Order Number | Description |
|---|---|
| Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| M/S. Alliance One Industries India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. M.L. Tobacco Developers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Govind Traders (AAR (Authority For Advance Ruling), Kerala) | |
| M/S. Sringeri Yogis Pai (AAR (Authority For Advance Ruling), Karnataka) | |
| Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Polisetty Somasundaram (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Ml Exports (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi) | |
| Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. K.S Subbaih Pillai & Co. (India) Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Deccan Tobacco Company (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Maddi Lakshmaiah And Company Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Michailides Ml Oriental Tobacco Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Vst Industries Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Polisetty Somasundaram Tobacco Threshers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Ratnambar Kaushik (Rajasthan High Court, Rajasthan) | |
| M/S. M.L. Agro Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) |
Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
M/S. Alliance One Industries India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. M.L. Tobacco Developers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
Govind Traders (AAR (Authority For Advance Ruling), Kerala)
M/S. Sringeri Yogis Pai (AAR (Authority For Advance Ruling), Karnataka)
Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Polisetty Somasundaram (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Ml Exports (AAR (Authority For Advance Ruling), Andhra Pradesh)
Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)
Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. K.S Subbaih Pillai & Co. (India) Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Deccan Tobacco Company (AAR (Authority For Advance Ruling), Andhra Pradesh)
Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Maddi Lakshmaiah And Company Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
M/S. Michailides Ml Oriental Tobacco Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Vst Industries Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Polisetty Somasundaram Tobacco Threshers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Ratnambar Kaushik (Rajasthan High Court, Rajasthan)
M/S. M.L. Agro Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
FAQs for Sub Chapter 2401
Does MRP, weight or pack size change GST treatment for Unmanufactured tobacco?
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Any import/export nuance for Unmanufactured tobacco?
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Any special steps when selling Unmanufactured tobacco through an e‑commerce platform?
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Can reverse charge ever apply to transactions involving Unmanufactured tobacco?
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Unmanufactured tobacco are forward charge. Check the current notifications for any special cases before deciding.
Does packaging or branding change how GST applies to Unmanufactured tobacco?
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Unmanufactured tobacco is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Can I claim ITC on inputs and services used for Unmanufactured tobacco?
If your outward supply of Unmanufactured tobacco is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Important Disclaimer
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.
Explore More HSN Codes from Chapter 24 expand_more
Sub Chapters:
HSN Codes:
HSN Code 24011010
|
HSN Code 24011020
|
HSN Code 24011030
|
HSN Code 24011040
|
HSN Code 24011050
|
HSN Code 24011060
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HSN Code 24011070
|
HSN Code 24011080
|
HSN Code 24011090
|
HSN Code 24012010
|
HSN Code 24012020
|
HSN Code 24012030
|
HSN Code 24012040
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HSN Code 24012050
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HSN Code 24012060
|
HSN Code 24012070
|
HSN Code 24012080
|
HSN Code 24012090
|
HSN Code 24013000
|
HSN Code 24021010
|
HSN Code 24021020
|
HSN Code 24022010
|
HSN Code 24022020
|
HSN Code 24022030
|
HSN Code 24022040
|
HSN Code 24022050
|
HSN Code 24022060
|
HSN Code 24022090
|
HSN Code 24029010
|
HSN Code 24029020
|
HSN Code 24029090
|
HSN Code 24031110
|
HSN Code 24031190
|
HSN Code 24031910
|
HSN Code 24031921
|
HSN Code 24031929
|
HSN Code 24031990
|
HSN Code 24039100
|
HSN Code 24039910
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HSN Code 24039920
|
HSN Code 24039930
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HSN Code 24039940
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HSN Code 24039950
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HSN Code 24039960
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HSN Code 24039970
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HSN Code 24039990
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HSN Code 24041100
|
HSN Code 24041200
|
HSN Code 24041900
|
HSN Code 24049100
|
HSN Code 24049200
|
HSN Code 24049900
State Code List: