HSN code 240310 is
a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Smoking tobacco, whether or not containing tobacco substitutes in any proportion.
This code falls under Chapter 24
(Tobacco) of the Indian GST tariff.
The applicable GST rate is 28%
(CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 240310?
HSN 240310 refers to: Smoking tobacco, whether or not containing tobacco substitutes in any proportion. It belongs to Chapter 24 (Tobacco) of the GST tariff.
What is the GST rate for HSN code 240310?
The GST rate for HSN code 240310 is 28% — CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state supply.
Is HSN code 240310 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 240310 belong to?
HSN code 240310 belongs to Chapter 24 of the GST tariff, which covers Tobacco.