HSN Code 24031921 provides the tax classification for Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... under Chapter 24 – Tobacco And Manufactured Toba of the GST tariff. Businesses dealing in Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... must use this code for proper invoicing and return filing. Applicable taxes include CGST at 14.00%, SGST/UTGST at 14.00%, and IGST at 28.00%. The recognized unit of measurement is Tu.
HSN Codes under Chapter 24 – Tobacco And Manufactured Toba
Below are related HSN codes from Chapter 24 – Tobacco And Manufactured Toba for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Tobacco And Manufactured Toba... | 24011010 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 2.5%/14% | 2.5%/14% | 5/28% |
| Tobacco And Manufactured Toba... | 24011020 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 2.5%/14% | 2.5%/14% | 5/28% |
| Tobacco And Manufactured Toba... | 24011030 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 2.5%/14% | 2.5%/14% | 5/28% |
| Tobacco And Manufactured Toba... | 24011040 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 14.00% | 14.00% | 28.00% |
| Tobacco And Manufactured Toba... | 24011050 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 14.00% | 14.00% | 28.00% |
| Tobacco And Manufactured Toba... | 24011060 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 14.00% | 14.00% | 28.00% |
| Tobacco And Manufactured Toba... | 24011070 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 14.00% | 14.00% | 28.00% |
| Tobacco And Manufactured Toba... | 24011080 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 14.00% | 14.00% | 28.00% |
| Tobacco And Manufactured Toba... | 24011090 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 0.14 | 0.14 | 0.28 |
| Tobacco And Manufactured Toba... | 24012010 | Unmanufactured Tobacco; Tobacco Refuse - Tobacco, ... | 14.00% | 14.00% | 28.00% |
GST Rates for HSN 24031921
For Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... classified under HSN Code 24031921, tax computation follows GST principles. CGST at 14.00% plus SGST/UTGST at 14.00% covers intrastate sales. IGST at 28.00% applies to interstate transactions. Tu is the prescribed measurement for Tobacco And Manufactured Toba under Chapter 24.
Who Should Use HSN Code 24031921?
All businesses supplying Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... are obligated to use HSN 24031921 on tax invoices. From producers to retailers within Tobacco And Manufactured Toba, Chapter 24 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll...? GST registration is mandatory for collecting and remitting taxes on HSN 24031921 goods. Companies planning international trade within Tobacco And Manufactured Toba must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 24031921 usage for Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... simplifies reconciliation and protects against penalties. Keep current with 14.00%, 14.00%, and 28.00% updates for Chapter 24 – Tobacco And Manufactured Toba to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 24031921 for accurate classification of Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll....
Yes, registered businesses can claim input tax credit on Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... purchases made under HSN 24031921. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
CGST at 14.00% plus SGST/UTGST at 14.00% applies when Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Other Manufactured Tobacco And Manufactured Tobacco Substitutes;"Homogenised" Or "Reconstituted" Tobacco;Tobacco Extracts And Essences-Smoking Tobacco, Whether Or Nto Containing Tobacco Substitutes In Any Proportion--Other---Biris---Other Than Paper Roll... internationally. For domestic trade within Tobacco And Manufactured Toba, GST registration is sufficient.