2403 HSN Code: Manufactured Tobacco

HSN Sub Chapter 2403 represents Manufactured Tobacco under GST classification. This code helps businesses identify Manufactured Tobacco correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 2403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Manufactured Tobacco.

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New GST Rate for HSN Code 2403

GST Rate for Manufactured Tobacco under HSN Code 2403. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

24

HSN Code

2403

HSN Description

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 2403

Following tariff HSN codes fall under Manufactured Tobacco.

Tariff HSN

24031110

Description

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Hookah or gudaku tobacco ( Bearing a brand name )

Tariff HSN

24031190

Description

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Other (not bearing a

Tariff HSN

24031910

Description

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes

Tariff HSN

24031921

Description

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine

Tariff HSN

24031929

Description

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other

Tariff HSN

24031990

Description

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )

Tariff HSN

24039100

Description

Other : “Homogenised” or “reconstituted” tobacco

Tariff HSN

24039910

Description

Other : Other : Chewing tobacco (without lime tube)

Tariff HSN

24039920

Description

Other : Other : Preparations containing chewing tobacco

Tariff HSN

24039930

Description

Other : Other : Jarda scented tobacco

Tariff HSN

24039940

Description

Other : Other : Snuff

Tariff HSN

24039950

Description

Other : Other : Preparations containing snuff

Tariff HSN

24039960

Description

Other : Other : Tobacco extracts and essence (Bearing a

Tariff HSN

24039970

Description

Other : Other : Cut-tobacco

Tariff HSN

24039990

Description

Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

India’s Trade Performance — HSN Sub-Chapter 2403 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

₹3,137 Cr

+29.92% vs FY 2023-24

0.0847% of India’s total exports

India’s Imports

FY 2024-25

₹451 Cr

+3.48% vs FY 2023-24

0.0074% of India’s total imports

Trade Balance

FY 2024-25

₹2,686 Cr

Trade Surplus

Surplus rank #108 of 1233 subchapters

% of Chapter 24

FY 2024-25

18.75%

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

Import side: 45.44% of Chapter 24’s imports

Rank Within Chapter 24

FY 2024-25

#2 of 4

Position by export value among subchapters in Chapter 24

Import-side rank: #1 of 4

At a glance

6.15%

Export CAGR

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

#199

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+29.92%

Peak Growth Year

FY 2024-25 · strongest single-year move

18.75%

Contribution to Ch. 24

Share of Chapter 24 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #177

Balance

+2,108.40

Exports

2,193.07 ₹ Cr

0.0955% share

— YoY

31.98% of Ch. 24

Imports

84.67 ₹ Cr

0.0024% share

— YoY

23.49% of Ch. 24

FY 2019-20 Exp. Rank #184

Balance

+1,907.32

Exports

1,998.90 ₹ Cr

0.0905% share

−8.85% YoY

31.19% of Ch. 24

Imports

91.58 ₹ Cr

0.0027% share

+8.16% YoY

23.37% of Ch. 24

FY 2020-21 Exp. Rank #190

Balance

+1,972.15

Exports

2,040.57 ₹ Cr

0.0949% share

+2.08% YoY

31.41% of Ch. 24

Imports

68.42 ₹ Cr

0.0023% share

−25.29% YoY

23.74% of Ch. 24

FY 2021-22 Exp. Rank #226

Balance

+1,770.93

Exports

1,991.44 ₹ Cr

0.0635% share

−2.41% YoY

28.94% of Ch. 24

Imports

220.51 ₹ Cr

0.0048% share

+222.29% YoY

46.82% of Ch. 24

FY 2022-23 Exp. Rank #220

Balance

+2,068.05

Exports

2,357.92 ₹ Cr

0.0651% share

+18.40% YoY

24.21% of Ch. 24

Imports

289.87 ₹ Cr

0.0050% share

+31.45% YoY

47.49% of Ch. 24

FY 2023-24 Exp. Rank #217

Balance

+1,978.77

Exports

2,414.69 ₹ Cr

0.0667% share

+2.41% YoY

20.11% of Ch. 24

Imports

435.92 ₹ Cr

0.0078% share

+50.38% YoY

50.65% of Ch. 24

FY 2024-25 Exp. Rank #199

Balance

+2,686.00

Exports

3,137.09 ₹ Cr

0.0847% share

+29.92% YoY

18.75% of Ch. 24

Imports

451.09 ₹ Cr

0.0074% share

+3.48% YoY

45.44% of Ch. 24

CAGR · 7-Year

Exports

6.15% /yr

Imports

32.16% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2403 ranks #199 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2403 and GST compliance.

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.

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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