Chapter 24 of the GST framework covers Tobacco And Manufactured Toba, and HSN Code 24031990 specifically identifies 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---Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply 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---Other. Tax rates applicable include CGST at 0.14, SGST/UTGST at 0.14, and IGST at 0.28 for interstate movements. The standard unit of measurement is kg..
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 24031990
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---Other classified under HSN Code 24031990, tax computation follows GST principles. CGST at 0.14 plus SGST/UTGST at 0.14 covers intrastate sales. IGST at 0.28 applies to interstate transactions. kg. is the prescribed measurement for Tobacco And Manufactured Toba under Chapter 24.
Who Should Use HSN Code 24031990?
Traders, manufacturers, and importers 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---Other are required to mention HSN Code 24031990 on all GST documents. This Tobacco And Manufactured Toba classification under Chapter 24 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Looking to deal 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---Other? GST registration is your first compliance requirement for HSN 24031990 goods. International traders in Tobacco And Manufactured Toba products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 24031990 accurately 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---Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.14, 0.14, and 0.28 rates for Chapter 24 – Tobacco And Manufactured Toba to maintain accurate filings and smooth business operations.
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 24031990 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---Other.
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---Other purchases made under HSN 24031990. Ensure your supplier mentions correct HSN code and GST rates (0.14, 0.14) on the invoice.
CGST at 0.14 plus SGST/UTGST at 0.14 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---Other is sold within the same state. IGST at 0.28 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---Other internationally. For domestic trade within Tobacco And Manufactured Toba, GST registration is sufficient.