Chapter 24 of the GST framework covers Tobacco And Manufactured Toba, and HSN Code 24039100 specifically identifies Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco 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 - Other : Homogenised Or Reconstituted Tobacco. 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 24039100
Tax liability for Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco under HSN 24039100 varies by transaction geography. CGST at 0.14 combined with SGST/UTGST at 0.14 applies to local sales. Interstate movement attracts IGST at 0.28. All billing for Chapter 24 – Tobacco And Manufactured Toba products must use kg..
Who Should Use HSN Code 24039100?
Every entity transacting in Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco must quote HSN Code 24039100 on invoices. This includes traders, distributors, and e-commerce sellers operating under Tobacco And Manufactured Toba. Chapter 24 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco market requires essential registrations. GST registration enables legal tax collection on HSN 24039100 goods. For cross-border trade in Tobacco And Manufactured Toba items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 24039100 for Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 24 – Tobacco And Manufactured Toba should monitor rate updates (0.14, 0.14, 0.28) through official notifications to maintain seamless 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 24039100 for accurate classification of Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco.
Yes, registered businesses can claim input tax credit on Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Homogenised Or Reconstituted Tobacco purchases made under HSN 24039100. 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 - Other : Homogenised Or Reconstituted Tobacco 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 - Other : Homogenised Or Reconstituted Tobacco internationally. For domestic trade within Tobacco And Manufactured Toba, GST registration is sufficient.