--- title: "2404 HSN Code | HSN Code for Tobacco products, nicotine substitutes in India" description: "Know more about 2404 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2404 covering Tobacco products, nicotine substitutes." canonical: "https://busy.in/hsn/sub-chapter-2404/" --- # HSN Sub-chapter 2404: Tobacco products, nicotine substitutes Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body Part of [Chapter 24: Tobacco and Manufactured Tobacco Substitutes](https://busy.in/hsn/chapter-24/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 24041100 | [Inhalation Products with Tobacco](https://busy.in/hsn/hsn-24041100/) | | 24041200 | [Nicotine-Containing Inhalation Products](https://busy.in/hsn/hsn-24041200/) | | 24041900 | [Inhalation products, non-combustion](https://busy.in/hsn/hsn-24041900/) | | 24049100 | [Other \| For Oral Application](https://busy.in/hsn/hsn-24049100/) | | 24049200 | [Other\| For Transdermal Application](https://busy.in/hsn/hsn-24049200/) | | 24049900 | [Tobacco or Nicotine Products for Use Without Smoking](https://busy.in/hsn/hsn-24049900/) | ## Frequently asked questions ### What products are classified under HSN 2404 It includes Tobacco products, nicotine substitutes ### Do spares or accessories of Tobacco products, nicotine substitutes follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How should I document Tobacco products, nicotine substitutes sent for job work? Use a delivery challan for sending Tobacco products, nicotine substitutes 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. ### If I repair and return Tobacco products, nicotine substitutes, 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 Tobacco products, nicotine substitutes 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 I claim ITC on inputs and services used for Tobacco products, nicotine substitutes? If your outward supply of Tobacco products, nicotine substitutes 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. ### How do I bill a kit or combo that includes Tobacco products, nicotine substitutes? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ## India's trade performance: HSN Sub-Chapter 2404 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2022-23 to FY 2024-25). - Exports: ₹142 Cr (+165.45% YoY) — 0.0038% of India's total exports - Imports: ₹1 Cr — 0.0000% of India's total imports - Trade balance: ₹141 Cr (Surplus); surplus rank #366 of 1233 sub-chapters - Share of Chapter 24: 0.85% of its exports; import side 0.11% - Rank within Chapter 24: #4 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: 545.87% (FY 2022-23 to FY 2024-25, 3 fiscal years) - National export rank: #775 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +1,471.47% in FY 2023-24 - Contribution to Ch. 24: 0.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2404 3-year export and import data, FY 2022-23 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 2022-23 | 3.40 | 0.0001% | — | 0.03% | — | — | — | — | — | #1090 | | FY 2023-24 | 53.43 | 0.0015% | +1,471.47% | 0.45% | Nil | 0.0000% | — | 0.00% | +53.43 | #897 | | FY 2024-25 | 141.83 | 0.0038% | +165.45% | 0.85% | 1.05 | 0.0000% | — | 0.11% | +140.78 | #775 | - CAGR (3-year): exports 545.87%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2404 export-import analysis ### Consistent export growth: 545.87% CAGR over 3 years India's exports under HSN Sub-Chapter 2404 have grown at a compound annual rate of 545.87% over 3 fiscal years, rising from ₹3.40 Crore in FY 2022-23 to ₹141.83 Crore in FY 2024-25. ### HSN Sub-Chapter 2404 ranked #775 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2404 ranks #775 out of 1233 sub-chapters by total export value. Within Chapter 24, it ranks #4 of 4. By trade surplus, it ranks #366 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2404 exports The strongest single-year export movement for HSN Sub-Chapter 2404 was recorded in FY 2023-24, when exports surged by 1,471.47% over the prior year. ### India maintains a trade surplus of ₹140.78 Crore in HSN Sub-Chapter 2404 goods In FY 2024-25, India's exports of ₹141.83 Cr exceeded imports of ₹1.05 Cr, resulting in a trade surplus of ₹140.78 Crore — ranking #366 of 1233 by surplus magnitude. ### HSN Sub-Chapter 2404 contributes 0.85% of Chapter 24 exports — ranked #4 Among the 4 sub-chapters under Chapter 24, HSN Sub-Chapter 2404 ranks #4 by export value — accounting for 0.85% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #4). ## 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](https://busy.in/hsn/sub-chapter-2402/) | ₹959 Cr | | #4 | HSN Sub-Chapter 2404: Tobacco products, nicotine substitutes (this hsn sub-chapter) | ₹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/) | | 2403 | [Manufactured Tobacco](https://busy.in/hsn/sub-chapter-2403/) |