HSN Code 24039970 provides the tax classification for Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco 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 - Other : Other : Cut-Tobacco 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 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 24039970
Goods classified as Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco under HSN 24039970 are taxed based on transaction type. Local sales attract CGST at 14.00% plus SGST/UTGST at 14.00%. For supplies crossing state boundaries, IGST at 28.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 24 – Tobacco And Manufactured Toba products.
Who Should Use HSN Code 24039970?
Any business engaged in supplying Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco must apply HSN 24039970 on invoices. The Tobacco And Manufactured Toba category under Chapter 24 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco? Secure GST registration to handle taxes on HSN 24039970 classified goods. Businesses with international operations in Tobacco And Manufactured Toba need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 24039970 for Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 24 – Tobacco And Manufactured Toba should monitor rate updates (14.00%, 14.00%, 28.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 24039970 falls under Chapter 24 – Tobacco And Manufactured Toba in the GST tariff schedule. This chapter covers various goods including Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco.
Yes, IGST at 28.00% is applicable when Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco is supplied interstate or imported. For local sales within a state, CGST at 14.00% and SGST/UTGST at 14.00% apply instead.
Yes, e-commerce sellers dealing in Other Manufactured Tobacco And Manufactured Tobacco Substitutes;Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences - Other : Other : Cut-Tobacco must use HSN 24039970 on their invoices. This applies to all online platforms operating under Tobacco And Manufactured Toba classification.
To import goods under Tobacco And Manufactured Toba, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.