--- title: "2401 HSN Code | HSN Code for Unmanufactured tobacco in India" description: "Know more about 2401 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2401 covering Unmanufactured tobacco." canonical: "https://busy.in/hsn/sub-chapter-2401/" --- # HSN Sub-chapter 2401: Unmanufactured tobacco Unmanufactured tobacco; tobacco refuse Part of [Chapter 24: Tobacco and Manufactured Tobacco Substitutes](https://busy.in/hsn/chapter-24/). - Current GST rate: 28% - Earlier GST rate: 28% ## HSN codes | Code | Title | | --- | --- | | 24011010 | [Flue Cured Virginia Tobacco Leaves: Not Stemmed or Stripped](https://busy.in/hsn/hsn-24011010/) | | 24011020 | [Sun Cured Natu Tobacco Leaves](https://busy.in/hsn/hsn-24011020/) | | 24011030 | [Tobacco Leaves: Sun Cured Virginia, Not Stemmed or Stripped](https://busy.in/hsn/hsn-24011030/) | | 24011040 | [Burley Tobacco Leaves](https://busy.in/hsn/hsn-24011040/) | | 24011050 | [Biri Tobacco Leaves (Non-Stemmed)](https://busy.in/hsn/hsn-24011050/) | | 24011060 | [Chewing Tobacco Leaves (Non-Stemmed)](https://busy.in/hsn/hsn-24011060/) | | 24011070 | [Cigar/Cheroot Tobacco Leaves (Non-Stemmed)](https://busy.in/hsn/hsn-24011070/) | | 24011080 | [Hookah Tobacco Leaves (Non-Stemmed)](https://busy.in/hsn/hsn-24011080/) | | 24011090 | [Unstemmed tobacco leaves](https://busy.in/hsn/hsn-24011090/) | | 24012010 | [Flue Cured Virginia Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012010/) | | 24012020 | [Sun Cured Natu Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012020/) | | 24012030 | [Sun Cured Virginia Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012030/) | | 24012040 | [Burley Tobacco Leaves: Partly or Wholly Stemmed or Stripped](https://busy.in/hsn/hsn-24012040/) | | 24012050 | [Biri Tobacco Leaves (Stemmed)](https://busy.in/hsn/hsn-24012050/) | | 24012060 | [Tobacco Leaves for Chewing Tobacco](https://busy.in/hsn/hsn-24012060/) | | 24012070 | [Tobacco Leaves for Cigars & Cheroots](https://busy.in/hsn/hsn-24012070/) | | 24012080 | [Tobacco Leaves for Smoking](https://busy.in/hsn/hsn-24012080/) | | 24012090 | [Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves)](https://busy.in/hsn/hsn-24012090/) | | 24013000 | [Tobacco Refuse (Tobacco Leaves)](https://busy.in/hsn/hsn-24013000/) | ## Frequently asked questions ### What products are classified under HSN 2401 It includes Unmanufactured tobacco ### 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. ## India's trade performance: HSN Sub-Chapter 2401 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12,490 Cr (+43.34% YoY) — 0.3373% of India's total exports - Imports: ₹283 Cr (+41.04% YoY) — 0.0046% of India's total imports - Trade balance: ₹12,208 Cr (Surplus); surplus rank #25 of 1233 sub-chapters - Share of Chapter 24: 74.67% of its exports; import side 28.46% - Rank within Chapter 24: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 20.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #42 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +55.31% in FY 2022-23 - Contribution to Ch. 24: 74.67% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2401 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 Ch. 24 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 24 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3,984.53 | 0.1736% | — | 58.10% | 102.89 | 0.0029% | — | 28.55% | +3,881.64 | #106 | | FY 2019-20 | 3,761.37 | 0.1703% | −5.60% | 58.69% | 154.73 | 0.0046% | +50.38% | 39.48% | +3,606.64 | #113 | | FY 2020-21 | 3,840.46 | 0.1786% | +2.10% | 59.11% | 129.10 | 0.0044% | −16.56% | 44.80% | +3,711.36 | #116 | | FY 2021-22 | 4,249.88 | 0.1354% | +10.66% | 61.76% | 141.57 | 0.0031% | +9.66% | 30.06% | +4,108.31 | #138 | | FY 2022-23 | 6,600.32 | 0.1823% | +55.31% | 67.77% | 125.59 | 0.0022% | −11.29% | 20.58% | +6,474.73 | #99 | | FY 2023-24 | 8,713.32 | 0.2408% | +32.01% | 72.58% | 200.34 | 0.0036% | +59.52% | 23.28% | +8,512.98 | #71 | | FY 2024-25 | 12,490.08 | 0.3373% | +43.34% | 74.67% | 282.55 | 0.0046% | +41.04% | 28.46% | +12,207.53 | #42 | - CAGR (7-year): exports 20.98%/yr, imports 18.34%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2401 export-import analysis ### Consistent export growth: 20.98% CAGR over 7 years India's exports under HSN Sub-Chapter 2401 have grown at a compound annual rate of 20.98% over 7 fiscal years, rising from ₹3,984.53 Crore in FY 2018-19 to ₹12,490.08 Crore in FY 2024-25. ### HSN Sub-Chapter 2401 ranked #42 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2401 ranks #42 out of 1233 sub-chapters by total export value. Within Chapter 24, it ranks #1 of 4. By trade surplus, it ranks #25 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2401 exports The strongest single-year export movement for HSN Sub-Chapter 2401 was recorded in FY 2022-23, when exports surged by 55.31% over the prior year. ### India maintains a trade surplus of ₹12,207.53 Crore in HSN Sub-Chapter 2401 goods In FY 2024-25, India's exports of ₹12,490.08 Cr exceeded imports of ₹282.55 Cr, resulting in a trade surplus of ₹12,207.53 Crore — ranking #25 of 1233 by surplus magnitude. ### Import growth of 18.34% CAGR signals rising demand for Unmanufactured tobacco India's imports under HSN Sub-Chapter 2401 have grown at 18.34% CAGR, reaching ₹282.55 Crore in FY 2024-25. ### HSN Sub-Chapter 2401 contributes 74.67% of Chapter 24 exports — ranked #1 Among the 4 sub-chapters under Chapter 24, HSN Sub-Chapter 2401 ranks #1 by export value — accounting for 74.67% of the chapter's total exports in FY 2024-25. On the import side, it holds 28.46% share (rank #2). ## Related Sub-Chapters in Chapter 24 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 2401: Unmanufactured tobacco (this hsn sub-chapter) | ₹12,490 Cr | | #2 | [HSN Sub-Chapter 2403: Manufactured Tobacco](https://busy.in/hsn/sub-chapter-2403/) | ₹3,137 Cr | | #3 | [HSN Sub-Chapter 2402: Cigarette paper products](https://busy.in/hsn/sub-chapter-2402/) | ₹959 Cr | | #4 | [HSN Sub-Chapter 2404: Tobacco products, nicotine substitutes](https://busy.in/hsn/sub-chapter-2404/) | ₹142 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 2402 | [Cigarette paper products](https://busy.in/hsn/sub-chapter-2402/) | | 2403 | [Manufactured Tobacco](https://busy.in/hsn/sub-chapter-2403/) | | 2404 | [Tobacco products, nicotine substitutes](https://busy.in/hsn/sub-chapter-2404/) |