--- title: "2403 HSN Code | HSN Code for Manufactured Tobacco in India" description: "Know more about 2403 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2403 covering Manufactured Tobacco." canonical: "https://busy.in/hsn/sub-chapter-2403/" --- # HSN Sub-chapter 2403: Manufactured Tobacco Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences Part of [Chapter 24: Tobacco and Manufactured Tobacco Substitutes](https://busy.in/hsn/chapter-24/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 24031110 | [Other Biris (Non-Paper Rolled, Non-Machine)](https://busy.in/hsn/hsn-24031110/) | | 24031190 | [Hookah/Gudaku Tobacco (Branded)](https://busy.in/hsn/hsn-24031190/) | | 24031910 | [Pipe/Cigarette Smoking Mixtures](https://busy.in/hsn/hsn-24031910/) | | 24031921 | [Smoked Tilapia/Catfish/Eel/Snakehead (excl. pre-packaged)](https://busy.in/hsn/hsn-24031921/) | | 24031929 | [Tobacco Refuse and Waste](https://busy.in/hsn/hsn-24031929/) | | 24031990 | [Branded Other Smoking Tobacco](https://busy.in/hsn/hsn-24031990/) | | 24039100 | [Other : “Homogenised” or “reconstituted” tobacco](https://busy.in/hsn/hsn-24039100/) | | 24039910 | [Chewing tobacco, no lime tube](https://busy.in/hsn/hsn-24039910/) | | 24039920 | [Chewing tobacco preparations](https://busy.in/hsn/hsn-24039920/) | | 24039930 | [Other \| Other \| Jarda Scented Tobacco](https://busy.in/hsn/hsn-24039930/) | | 24039940 | [Other \| Other \| Snuff](https://busy.in/hsn/hsn-24039940/) | | 24039950 | [Other : Other : Preparations containing snuff](https://busy.in/hsn/hsn-24039950/) | | 24039960 | [Tobacco extracts and essence](https://busy.in/hsn/hsn-24039960/) | | 24039970 | [Other \| Other \| Cut-Tobacco](https://busy.in/hsn/hsn-24039970/) | | 24039990 | [Pan masala containing tobacco (‘Gutkha’)](https://busy.in/hsn/hsn-24039990/) | ## Frequently asked questions ### What products are classified under HSN 2403 It includes Manufactured Tobacco ### How should I document Manufactured Tobacco sent for job work? Use a delivery challan for sending Manufactured Tobacco to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Can reverse charge ever apply to transactions involving Manufactured Tobacco? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Manufactured Tobacco are forward charge. Check the current notifications for any special cases before deciding. ### What are the e‑way bill and e‑invoice points while moving Manufactured Tobacco? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### What misclassification mistakes happen with Manufactured Tobacco? 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. ### How are warranty replacements of Manufactured Tobacco handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ## India's trade performance: HSN Sub-Chapter 2403 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3,137 Cr (+29.92% YoY) — 0.0847% of India's total exports - Imports: ₹451 Cr (+3.48% YoY) — 0.0074% of India's total imports - Trade balance: ₹2,686 Cr (Surplus); surplus rank #108 of 1233 sub-chapters - Share of Chapter 24: 18.75% of its exports; import side 45.44% - Rank within Chapter 24: #2 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 6.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #199 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +29.92% in FY 2024-25 - Contribution to Ch. 24: 18.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2403 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 | 2,193.07 | 0.0955% | — | 31.98% | 84.67 | 0.0024% | — | 23.49% | +2,108.40 | #177 | | FY 2019-20 | 1,998.90 | 0.0905% | −8.85% | 31.19% | 91.58 | 0.0027% | +8.16% | 23.37% | +1,907.32 | #184 | | FY 2020-21 | 2,040.57 | 0.0949% | +2.08% | 31.41% | 68.42 | 0.0023% | −25.29% | 23.74% | +1,972.15 | #190 | | FY 2021-22 | 1,991.44 | 0.0635% | −2.41% | 28.94% | 220.51 | 0.0048% | +222.29% | 46.82% | +1,770.93 | #226 | | FY 2022-23 | 2,357.92 | 0.0651% | +18.40% | 24.21% | 289.87 | 0.0050% | +31.45% | 47.49% | +2,068.05 | #220 | | FY 2023-24 | 2,414.69 | 0.0667% | +2.41% | 20.11% | 435.92 | 0.0078% | +50.38% | 50.65% | +1,978.77 | #217 | | FY 2024-25 | 3,137.09 | 0.0847% | +29.92% | 18.75% | 451.09 | 0.0074% | +3.48% | 45.44% | +2,686.00 | #199 | - CAGR (7-year): exports 6.15%/yr, imports 32.16%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2403 export-import analysis ### Consistent export growth: 6.15% CAGR over 7 years India's exports under HSN Sub-Chapter 2403 have grown at a compound annual rate of 6.15% over 7 fiscal years, rising from ₹2,193.07 Crore in FY 2018-19 to ₹3,137.09 Crore in FY 2024-25. ### HSN Sub-Chapter 2403 ranked #199 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2403 ranks #199 out of 1233 sub-chapters by total export value. Within Chapter 24, it ranks #2 of 4. By trade surplus, it ranks #108 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 2403 exports The strongest single-year export movement for HSN Sub-Chapter 2403 was recorded in FY 2024-25, when exports surged by 29.92% over the prior year. ### India maintains a trade surplus of ₹2,686.00 Crore in HSN Sub-Chapter 2403 goods In FY 2024-25, India's exports of ₹3,137.09 Cr exceeded imports of ₹451.09 Cr, resulting in a trade surplus of ₹2,686.00 Crore — ranking #108 of 1233 by surplus magnitude. ### Import growth of 32.16% CAGR signals rising demand for Manufactured Tobacco India's imports under HSN Sub-Chapter 2403 have grown at 32.16% CAGR, reaching ₹451.09 Crore in FY 2024-25. ### HSN Sub-Chapter 2403 contributes 18.75% of Chapter 24 exports — ranked #2 Among the 4 sub-chapters under Chapter 24, HSN Sub-Chapter 2403 ranks #2 by export value — accounting for 18.75% of the chapter's total exports in FY 2024-25. On the import side, it holds 45.44% share (rank #1). ## 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 (this hsn sub-chapter) | ₹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 | | --- | --- | | 2401 | [Unmanufactured tobacco](https://busy.in/hsn/sub-chapter-2401/) | | 2402 | [Cigarette paper products](https://busy.in/hsn/sub-chapter-2402/) | | 2404 | [Tobacco products, nicotine substitutes](https://busy.in/hsn/sub-chapter-2404/) |