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 purposes. 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

24

HSN Code

2401

HSN Description

Unmanufactured tobacco; tobacco refuse

New GST Rate

28 %
Standard

Old GST Rate

28 %

Tariff HSN Codes under HSN Sub Chapter 2401

Following tariff HSN codes fall under Unmanufactured tobacco.

Tariff HSN

24011010

Description

Tobacco, not stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves)

Tariff HSN

24011020

Description

Tobacco, not stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves)

Tariff HSN

24011030

Description

Tobacco, not stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves)

Tariff HSN

24011040

Description

Tobacco, not stemmed or stripped : Burley tobacco (Tobacco leaves)

Tariff HSN

24011050

Description

Tobacco, not stemmed or stripped : Tobacco for manufacture of biris, not stemmed (Tobacco leaves)

Tariff HSN

24011060

Description

Tobacco, not stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves)

Tariff HSN

24011070

Description

Tobacco, not stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)

Tariff HSN

24011080

Description

Tobacco, not stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves)

Tariff HSN

24011090

Description

Tobacco, not stemmed or stripped : other (Tobacco leaves)

Tariff HSN

24012010

Description

Tobacco, partly or wholly stemmed or stripped : Flue cured virginia tobacco (Tobacco leaves)

Tariff HSN

24012020

Description

Tobacco, partly or wholly stemmed or stripped : Sun cured country (natu) tobacco (Tobacco leaves)

Tariff HSN

24012030

Description

Tobacco, partly or wholly stemmed or stripped : Sun cured virginia tobacco (Tobacco leaves)

Tariff HSN

24012040

Description

Tobacco, partly or wholly stemmed or stripped : Burley tobacco (Tobacco leaves)

Tariff HSN

24012050

Description

Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of biris (Tobacco leaves)

Tariff HSN

24012060

Description

Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of chewing tobacco (Tobacco leaves)

Tariff HSN

24012070

Description

Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of cigar and cheroot (Tobacco leaves)

Tariff HSN

24012080

Description

Tobacco, partly or wholly stemmed or stripped : Tobacco for manufacture of hookah tobacco (Tobacco leaves)

Tariff HSN

24012090

Description

Tobacco, partly or wholly stemmed or stripped : Other (Tobacco leaves)

Tariff HSN

24013000

Description

Tobacco refuse (Tobacco leaves)

India’s Trade Performance — HSN Sub-Chapter 2401 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹12,490 Cr

+43.34% vs FY 2023-24

0.3373% of India’s total exports

India’s Imports

FY 2024-25

₹283 Cr

+41.04% vs FY 2023-24

0.0046% of India’s total imports

Trade Balance

FY 2024-25

₹12,208 Cr

Trade Surplus

Surplus rank #25 of 1233 subchapters

% of Chapter 24

FY 2024-25

74.67%

Share of Chapter 24’s total exports in FY 2024-25

Import side: 28.46% of Chapter 24’s imports

Rank Within Chapter 24

FY 2024-25

#1 of 4

Position by export value among subchapters in Chapter 24

Import-side rank: #2 of 4

At a glance

20.98%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#42

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+55.31%

Peak Growth Year

FY 2022-23 · strongest single-year move

74.67%

Contribution to Ch. 24

Share of Chapter 24 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #106

Balance

+3,881.64

Exports

3,984.53 ₹ Cr

0.1736% share

— YoY

58.10% of Ch. 24

Imports

102.89 ₹ Cr

0.0029% share

— YoY

28.55% of Ch. 24

FY 2019-20 Exp. Rank #113

Balance

+3,606.64

Exports

3,761.37 ₹ Cr

0.1703% share

−5.60% YoY

58.69% of Ch. 24

Imports

154.73 ₹ Cr

0.0046% share

+50.38% YoY

39.48% of Ch. 24

FY 2020-21 Exp. Rank #116

Balance

+3,711.36

Exports

3,840.46 ₹ Cr

0.1786% share

+2.10% YoY

59.11% of Ch. 24

Imports

129.10 ₹ Cr

0.0044% share

−16.56% YoY

44.80% of Ch. 24

FY 2021-22 Exp. Rank #138

Balance

+4,108.31

Exports

4,249.88 ₹ Cr

0.1354% share

+10.66% YoY

61.76% of Ch. 24

Imports

141.57 ₹ Cr

0.0031% share

+9.66% YoY

30.06% of Ch. 24

FY 2022-23 Exp. Rank #99

Balance

+6,474.73

Exports

6,600.32 ₹ Cr

0.1823% share

+55.31% YoY

67.77% of Ch. 24

Imports

125.59 ₹ Cr

0.0022% share

−11.29% YoY

20.58% of Ch. 24

FY 2023-24 Exp. Rank #71

Balance

+8,512.98

Exports

8,713.32 ₹ Cr

0.2408% share

+32.01% YoY

72.58% of Ch. 24

Imports

200.34 ₹ Cr

0.0036% share

+59.52% YoY

23.28% of Ch. 24

FY 2024-25 Exp. Rank #42

Balance

+12,207.53

Exports

12,490.08 ₹ Cr

0.3373% share

+43.34% YoY

74.67% of Ch. 24

Imports

282.55 ₹ Cr

0.0046% share

+41.04% YoY

28.46% of Ch. 24

CAGR · 7-Year

Exports

20.98% /yr

Imports

18.34% /yr

Consistently Surplus
Chapter 24 total

reference, FY 2024-25

Export

₹16,728.02 Cr

Import

₹992.63 Cr

Trade Balance

+15,735.39

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2401 ranks #42 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2401 and GST compliance.

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.

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.

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