--- title: "2402 HSN Code | HSN Code for Cigarette paper products in India" description: "Know more about 2402 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2402 covering Cigarette paper products." canonical: "https://busy.in/hsn/sub-chapter-2402/" --- # HSN Sub-chapter 2402: Cigarette paper products Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Part of [Chapter 24: Tobacco and Manufactured Tobacco Substitutes](https://busy.in/hsn/chapter-24/). - Current GST rate: 5% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 24021010 | [Cigars & Cheroots](https://busy.in/hsn/hsn-24021010/) | | 24021020 | [Cigarillos: Containing tobacco](https://busy.in/hsn/hsn-24021020/) | | 24022010 | [Non-Filter Cigarettes ≤ 65mm](https://busy.in/hsn/hsn-24022010/) | | 24022020 | [Non-Filter Cigarettes 65-70mm](https://busy.in/hsn/hsn-24022020/) | | 24022030 | [Filter Cigarettes ≤ 65mm](https://busy.in/hsn/hsn-24022030/) | | 24022040 | [Filter Cigarettes 65-70mm](https://busy.in/hsn/hsn-24022040/) | | 24022050 | [Filter Cigarettes 70-75mm](https://busy.in/hsn/hsn-24022050/) | | 24022060 | [Synthetic filament yarn, non-retail: Omitted](https://busy.in/hsn/hsn-24022060/) | | 24022090 | [Cigarettes, Other](https://busy.in/hsn/hsn-24022090/) | | 24029010 | [Cigarettes, Tobacco Substitutes](https://busy.in/hsn/hsn-24029010/) | | 24029020 | [Cigarillos, Tobacco Substitutes](https://busy.in/hsn/hsn-24029020/) | | 24029090 | [Cigars, Cigarillos & Cigarettes (Tobacco/Substitutes) \| Other](https://busy.in/hsn/hsn-24029090/) | ## Frequently asked questions ### What products are classified under HSN 2402 It includes Cigarette paper products ### Any import/export nuance for Cigarette paper products? 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. ### What misclassification mistakes happen with Cigarette paper products? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### If I repair and return Cigarette paper products, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Any special steps when selling Cigarette paper products 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. ### Does MRP, weight or pack size change GST treatment for Cigarette paper products? 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. ## India's trade performance: HSN Sub-Chapter 2402 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹959 Cr (+16.32% YoY) — 0.0259% of India's total exports - Imports: ₹258 Cr (+14.92% YoY) — 0.0042% of India's total imports - Trade balance: ₹701 Cr (Surplus); surplus rank #223 of 1233 sub-chapters - Share of Chapter 24: 5.73% of its exports; import side 25.99% - Rank within Chapter 24: #3 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 5.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #397 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +21.56% in FY 2022-23 - Contribution to Ch. 24: 5.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2402 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 | 681.01 | 0.0297% | — | 9.93% | 172.85 | 0.0048% | — | 47.96% | +508.16 | #367 | | FY 2019-20 | 649.12 | 0.0294% | −4.68% | 10.13% | 145.62 | 0.0043% | −15.75% | 37.15% | +503.50 | #361 | | FY 2020-21 | 615.96 | 0.0286% | −5.11% | 9.48% | 90.67 | 0.0031% | −37.74% | 31.46% | +525.29 | #386 | | FY 2021-22 | 640.19 | 0.0204% | +3.93% | 9.30% | 108.91 | 0.0024% | +20.12% | 23.12% | +531.28 | #424 | | FY 2022-23 | 778.22 | 0.0215% | +21.56% | 7.99% | 194.91 | 0.0034% | +78.96% | 31.93% | +583.31 | #416 | | FY 2023-24 | 824.45 | 0.0228% | +5.94% | 6.87% | 224.46 | 0.0040% | +15.16% | 26.08% | +599.99 | #408 | | FY 2024-25 | 959.01 | 0.0259% | +16.32% | 5.73% | 257.94 | 0.0042% | +14.92% | 25.99% | +701.07 | #397 | - CAGR (7-year): exports 5.87%/yr, imports 6.90%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2402 export-import analysis ### Consistent export growth: 5.87% CAGR over 7 years India's exports under HSN Sub-Chapter 2402 have grown at a compound annual rate of 5.87% over 7 fiscal years, rising from ₹681.01 Crore in FY 2018-19 to ₹959.01 Crore in FY 2024-25. ### HSN Sub-Chapter 2402 ranked #397 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2402 ranks #397 out of 1233 sub-chapters by total export value. Within Chapter 24, it ranks #3 of 4. By trade surplus, it ranks #223 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2402 exports The strongest single-year export movement for HSN Sub-Chapter 2402 was recorded in FY 2022-23, when exports surged by 21.56% over the prior year. ### India maintains a trade surplus of ₹701.07 Crore in HSN Sub-Chapter 2402 goods In FY 2024-25, India's exports of ₹959.01 Cr exceeded imports of ₹257.94 Cr, resulting in a trade surplus of ₹701.07 Crore — ranking #223 of 1233 by surplus magnitude. ### Import growth of 6.90% CAGR signals stable import dependency for Cigarette paper products India's imports under HSN Sub-Chapter 2402 have grown at 6.90% CAGR, reaching ₹257.94 Crore in FY 2024-25. ### HSN Sub-Chapter 2402 contributes 5.73% of Chapter 24 exports — ranked #3 Among the 4 sub-chapters under Chapter 24, HSN Sub-Chapter 2402 ranks #3 by export value — accounting for 5.73% of the chapter's total exports in FY 2024-25. On the import side, it holds 25.99% share (rank #3). ## 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](https://busy.in/hsn/sub-chapter-2401/) | ₹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 (this hsn sub-chapter) | ₹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 | | --- | --- | | 2401 | [Unmanufactured tobacco](https://busy.in/hsn/sub-chapter-2401/) | | 2403 | [Manufactured Tobacco](https://busy.in/hsn/sub-chapter-2403/) | | 2404 | [Tobacco products, nicotine substitutes](https://busy.in/hsn/sub-chapter-2404/) |