2402 HSN Code: Cigarette paper products

HSN Sub Chapter 2402 represents Cigarette paper products under GST classification. This code helps businesses identify Cigarette paper products correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 2402, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cigarette paper products.

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New GST Rate for HSN Code 2402

GST Rate for Cigarette paper products under HSN Code 2402. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

24

HSN Code

HSN Description

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

New GST Rate

5 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 2402

Following tariff HSN codes fall under Cigarette paper products.

Tariff HSN

Description

Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots

Tariff HSN

Description

Cigars, cheroots and cigarillos, containing tobacco : Cigarillos

Tariff HSN

Description

Cigarettes, containing tobacco : Other than filter cigarettes, of length not exceeding 65 millimetres

Tariff HSN

Description

Cigarettes, containing tobacco : Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Tariff HSN

Description

Cigarettes, containing tobacco : Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, (whichever is more) not exceeding 65 millimetres

Tariff HSN

Description

Cigarettes, containing tobacco : Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

Tariff HSN

Description

Cigarettes, containing tobacco : Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

Tariff HSN

Description

Omitted

Tariff HSN

Description

Cigarettes, containing tobacco : Other

Tariff HSN

Description

Other : Cigarettes of tobacco substitutes

Tariff HSN

Description

Other : Cigarillos of tobacco substitutes

Tariff HSN

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 2402 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

₹959 Cr

+16.32% vs FY 2023-24

0.0259% of India’s total exports

India’s Imports

FY 2024-25

₹258 Cr

+14.92% vs FY 2023-24

0.0042% of India’s total imports

Trade Balance

FY 2024-25

₹701 Cr

Trade Surplus

Surplus rank #223 of 1233 subchapters

% of Chapter 24

FY 2024-25

5.73%

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

Import side: 25.99% of Chapter 24’s imports

Rank Within Chapter 24

FY 2024-25

#3 of 4

Position by export value among subchapters in Chapter 24

Import-side rank: #3 of 4

At a glance

5.87%

Export CAGR

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

#397

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+21.56%

Peak Growth Year

FY 2022-23 · strongest single-year move

5.73%

Contribution to Ch. 24

Share of Chapter 24 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #367

Balance

+508.16

Exports

681.01 ₹ Cr

0.0297% share

YoY

9.93% of Ch. 24

Imports

172.85 ₹ Cr

0.0048% share

YoY

47.96% of Ch. 24

FY 2019-20 Exp. Rank #361

Balance

+503.50

Exports

649.12 ₹ Cr

0.0294% share

−4.68% YoY

10.13% of Ch. 24

Imports

145.62 ₹ Cr

0.0043% share

−15.75% YoY

37.15% of Ch. 24

FY 2020-21 Exp. Rank #386

Balance

+525.29

Exports

615.96 ₹ Cr

0.0286% share

−5.11% YoY

9.48% of Ch. 24

Imports

90.67 ₹ Cr

0.0031% share

−37.74% YoY

31.46% of Ch. 24

FY 2021-22 Exp. Rank #424

Balance

+531.28

Exports

640.19 ₹ Cr

0.0204% share

+3.93% YoY

9.30% of Ch. 24

Imports

108.91 ₹ Cr

0.0024% share

+20.12% YoY

23.12% of Ch. 24

FY 2022-23 Exp. Rank #416

Balance

+583.31

Exports

778.22 ₹ Cr

0.0215% share

+21.56% YoY

7.99% of Ch. 24

Imports

194.91 ₹ Cr

0.0034% share

+78.96% YoY

31.93% of Ch. 24

FY 2023-24 Exp. Rank #408

Balance

+599.99

Exports

824.45 ₹ Cr

0.0228% share

+5.94% YoY

6.87% of Ch. 24

Imports

224.46 ₹ Cr

0.0040% share

+15.16% YoY

26.08% of Ch. 24

FY 2024-25 Exp. Rank #397

Balance

+701.07

Exports

959.01 ₹ Cr

0.0259% share

+16.32% YoY

5.73% of Ch. 24

Imports

257.94 ₹ Cr

0.0042% share

+14.92% YoY

25.99% of Ch. 24

CAGR · 7-Year

Exports

5.87% /yr

Imports

6.90% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2402 ranks #397 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2402 and GST compliance.

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.

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.