2404 HSN Code: Tobacco products, nicotine substitutes

HSN Sub Chapter 2404 represents Tobacco products, nicotine substitutes under GST classification. This code helps businesses identify Tobacco products, nicotine substitutes correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 2404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco products, nicotine substitutes.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 2404

GST Rate for Tobacco products, nicotine substitutes under HSN Code 2404. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

24

HSN Code

2404

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 2404

Following tariff HSN codes fall under Tobacco products, nicotine substitutes.

Tariff HSN

24041100

Description

Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco

Tariff HSN

24041200

Description

Products intended for inhalation without combustion: Other, containing nicotine

Tariff HSN

24041900

Description

Products intended for inhalation without combustion: Other

Tariff HSN

24049100

Description

Other: For oral application

Tariff HSN

24049200

Description

Other: For transdermal application

Tariff HSN

24049900

Description

Other: Other

India’s Trade Performance — HSN Sub-Chapter 2404 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2022-23–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹142 Cr

+165.45% vs FY 2023-24

0.0038% of India’s total exports

India’s Imports

FY 2024-25

₹1 Cr

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹141 Cr

Trade Surplus

Surplus rank #366 of 1233 subchapters

% of Chapter 24

FY 2024-25

0.85%

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

Import side: 0.11% of Chapter 24’s imports

Rank Within Chapter 24

FY 2024-25

#4 of 4

Position by export value among subchapters in Chapter 24

Import-side rank: #4 of 4

At a glance

545.87%

Export CAGR

FY 2022-23 → FY 2024-25 · 3 fiscal years

#775

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+1,471.47%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.85%

Contribution to Ch. 24

Share of Chapter 24 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2022-23 Exp. Rank #1090

Balance

—

Exports

3.40 ₹ Cr

0.0001% share

— YoY

0.03% of Ch. 24

Imports

— ₹ Cr

— share

— YoY

— of Ch. 24

FY 2023-24 Exp. Rank #897

Balance

+53.43

Exports

53.43 ₹ Cr

0.0015% share

+1,471.47% YoY

0.45% of Ch. 24

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Ch. 24

FY 2024-25 Exp. Rank #775

Balance

+140.78

Exports

141.83 ₹ Cr

0.0038% share

+165.45% YoY

0.85% of Ch. 24

Imports

1.05 ₹ Cr

0.0000% share

— YoY

0.11% of Ch. 24

CAGR · 3-Year

Exports

545.87% /yr

Imports

—

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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2404 ranks #775 out of 1233 subchapters 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 subchapters 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2404 and GST compliance.

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.

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.

Explore More HSN Codes from Chapter 24