Last updated: December 30th, 2022 12:43 PM

Hsn Code Gst Rate Tea Coffee Spices

Tea, Coffee and Spices were introduced by the GST Council HSN code and GST rate for all types and qualities of tea, coffee and spices. Further, mixtures of the products of headings 0904 to 0910 are to be classified as follows:

• Mixtures of two or more of the products of the same heading are to be classified in that heading;
• Mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in Paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise, such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103. Finally, this Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211. Click here to find GST rate for all goods in India.

HSN Code	HSN Code Description	Policy	Policy Conditions	GST Rate in Percentage
0901	COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED, COFFEE HUSKS AND SKINS, COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION
0901 11	Not decaffeinated:
	Arabica plantation:
0901 11 11	A Grade	Free		0
0901 11 12	B Grade	Free		0
0901 11 13	C Grade	Free		0
0901 11 19	Other	Free		0
	Arabica Cherry:
0901 11 21	AB Grade	Free		0
0901 11 22	PB Grade	Free		0
0901 11 23	C Grade	Free		0
0901 11 24	B/B/B Grade	Free		0
0901 11 29	Other	Free		0
	Rob Parchment:
0901 11 31	AB Grade	Free		0
0901 11 32	PB Grade	Free		0
0901 11 33	C Grade	Free		0
0901 11 39	Other	Free		0
	Rob cherry:
0901 11 41	AB Grade	Free		0
0901 11 42	PB Grade	Free		0
0901 11 43	C Grade	Free		0
0901 11 44	B/B/B Grade	Free		0
0901 11 45	Bulk	Free		0
0901 11 49	Other	Free		0
0901 11 90	Other	Free		0
0901 12 00	Decaffeinated	Free		0
0901 21	Non-decaffeinated:
0901 21 10	In bulk packing	Free		0
0901 21 90	Other	Free		0
0901 22	Decaffeinated:
0901 22 10	In bulk packing	Free		0
0901 22 90	Other	Free		0
0901 90	Other:
0901 90 10	Coffee husks and skins	Free		5
0901 90 20	Coffee substitutes containing coffee	Free		5
0901 90 90	Other	Free		5
0902	TEA, WHETHER OR NOT FLAVOURED
0902 10	Green Tea (not fermented) in immediate packing of a content not exceeding 3 kg:
0902 10 10	Contents not exceeding 25 g.	Free		5
0902 10 20	Contents exceeding 25 g. but not exceeding 1 kg.	Free		5
0902 10 30	Contents exceeding 1 kg but not exceeding 3 kg.	Free		5
0902 10 90	Other	Free		5
0902 20	Other green tea (not fermented):
0902 20 10	Green Tea in packets exceeding content 3 kg. but not exceeding 20 kg.	Free		5
0902 20 20	Green Tea in bulk	Free		0
0902 20 30	Green Tea agglomerated in forms such as ball, brick and tablets	Free		5
0902 20 40	Green Tea waste	Free		5
0902 20 90	Other	Free		5
0902 30	Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.:
0902 30 10	Contents not exceeding 25 g.	Free		5
0902 30 20	Contents exceeding 25 g. but not exceeding 1 kg.	Free		5
0902 30 30	Contents exceeding 1 kg. but not exceeding 3 kg.	Free		5
0902 30 90	Other	Free		5
0902 40	Other black tea (fermented) and other partly fermented tea:
0902 40 10	Content exceeding 3 kg. but not exceeding 20 kg.	Free		5
0902 40 20	Black Tea, leaf in bulk	Free		0
0902 40 30	Black Tea, dust in bulk	Free		0
0902 40 40		TeabagsFree		5
0902 40 50	Black Tea, agglomerated in forms such as ball, brick and tablets	Free		5
0902 40 60	Black Tea waste	Free		5
0902 40 90	Other	Free		5
0903 00 00	Mate	Free		5
0904	PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR THE GENUS PIMENTA
0904 11	Neither crushed nor ground:
0904 11 10	Pepper, long	Free		5
0904 11 20	Light black pepper	Free		5
0904 11 30	Black pepper, garbled	Free		5
0904 11 40	Black pepper ungarbled	Free		5
0904 11 50	Green pepper, dehydrated	Free		5
0904 11 60	Pepper pinheads	Free		5
0904 11 70	Green pepper, frozen or dried	Free		5
0904 11 80	Pepper other than green, frozen	Free		5
0904 11 90	Other	Free		5
0904 12 00	Crushed or ground	Free		5
	Fruits of the genus Capsicum or the genus Pimenta:
0904 21	Dried, neither crushed nor ground:
0904 21 10	Of genus Capsicum	Free		5
0904 21 20	Of genus Pimenta	Free		5
0904 22	Crushed or ground:
0904 22 11	Chilly Powder	Free		5
0904 22 12	Chilly seeds	Free		5
0904 22 19	Other	Free		5
0904 22 21	Powder	Free		5
0904 22 29	Other	Free		5
0905	VANILLA
0905 10 00	Neither Crushed or ground	Free		5
0905 20 00	Crushed or ground	Free		5
0906	CINNAMON AND CINNAMON-TREE FLOWERS
0906 11	Cinnamon (Cinnamomum zeylanicum Blume)			5
0906 11 10	Cinnamon bark	Free		5
0906 11 20	Cinnamon tree flowers	Free		5
0906 11 90	Other	Free		5
0906 19	Other:
0906 19 10	cassia	Free		5
0906 19 90	other	Free		5
0906 20 00	Crushed or ground	Free		5
0907	CLOVES (WHOLE FRUIT, CLOVES AND STEMS)
0907 10 10	Extracted	Free		5
0907 10 20	Not Extracted (other than stem)	Free		5
0907 10 30	Stem	Free		5
0907 10 90	Other	Free		5
0907 20 00	Crushed or ground	Free		5
0908	NUTMEG, MACE AND CARDAMOMS
	Nutmeg:
0908 11	Neither crushed nor ground:
0908 11 10	In shell	Free		5
0908 11 20	Shelled	Free		5
0908 12 00	Crushed or ground	Free		5
0908 21 00	Neither crushed nor ground	Free		5
0908 22 00	Crushed or ground	Free		5
	Cardamoms:
0908 31	Neither crushed nor ground:
0908 31 10	Large ( amomum)	Free	Subject to CIF value of Rs. 500/- and above per Kilogram and provision of FSSAI Act, 2006. Notification No. 109 /(RE-2013)/2009- 2014	5
0908 31 20	Small (ellettaria), Alleppey green	Free	Subject to CIF value of Rs. 500/- and	5
			Above per Kilogram and provision of FSSAI Act, 2006 Notification No. 109 /(RE-2013)/2009- 2014
0908 31 30	Small, Coorg green	Free	Subject to CIF value of Rs. 500/- and above per Kilogram and provision of FSSAI Act, 2006. Notification No. 109 /(RE-2013)/2009- 2014	5
0908 31 40	Small, bleached, half bleached or bleachable	Free	Subject to CIF value of Rs. 500/- and above per Kilogram and provision of FSSAI Act, 2006. Notification No. 109 /(RE-2013)/2009- 2014	5
0908 31 50	Small mixed	Free	Subject to CIF value of Rs. 500/- and above per Kilogram and provision of FSSAI Act, 2006. Notification No. 109 /(RE-2013)/2009- 2014	5
0908 31 90	Other	Free	Subject to CIF value of Rs. 500/- and above per Kilogram and provision of FSSAI Act, 2006. Notification No. 109 /(RE-2013)/2009- 2014	5
0908 32	Crushed or ground:
0908 32 10	Powder	Free		5
0908 32 20	Small cardamom seeds	Free		5
0908 32 30	Cardamom husk	Free		5
0908 32 90	Other	Free		5
0909	SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES
	Seeds of coriander:
0909 21	Neither crushed nor ground:
0909 21 10	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 21 90	Other	Free		5
0909 22 00	Crushed or ground	Free		5
	Seeds of cumin:
0909 31	Seeds of cumin neither crushed nor grounded			5
	Cumin, black:
0909 31 11	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 31 19	Other	Free		5
	Cumin, other than black:
0909 31 21	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 31 29	Other	Free		5
0909 32 00	Crushed or ground	Free		5
	Seeds of anise, badian, caraway or fennel; juniper berries:
0909 61	Neither crushed nor ground:			5
	Seeds of anise:
0909 61 11	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 61 19	Other	Free		5
	Seeds of badian:
0909 61 21	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 61 29	Other	Free		5
	Seeds of caraway or fennel:
0909 61 31	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance with import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 61 39	Other	Free		5
	Juniper berries:
0909 61 41	Of seed quality	Restricted	Import permitted for sowing without a licence in accordance	5
			With import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.	5
0909 61 49	Other	Free
0909 62	Crushed or ground:
0909 62 10	Anise	Free		5
0909 62 20	Badian	Free		5
0909 62 30	Caraway or fennel	Free		5
0909 62 40	Juniper berries	Free		5
0910	GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES
	Ginger:
0910 11	Neither crushed nor ground:
0910 11 10	Fresh	Restricted		0
0910 11 20	Dried, unbleached	Free		5
0910 11 30	Dried, bleached	Free		5
0910 11 90	Other	Free		5
0910 12	Crushed or ground:
0910 12 10	Powder	Free		5
0910 12 90	Other	Free		5
0910 20	Saffron:
0910 20 10	Saffron stigma	Free		5
0910 20 20	Saffron stamen	Free		5
0910 20 90	Other	Free		5
0910 30	Turmeric (Curcuma):
0910 30 10	Fresh	Free		0
0910 30 20	Dried	Free		5
0910 30 30	Powder	Free		5
0910 30 90	Other	Free		5
	Other spices:
0910 91 00	Mixtures referred to in Note 1(b) to this chapter	Free		5
0910 99	Other:
	Seed:
0910 99 11	Celery	Free		5
0910 99 12	Fenugreek	Free		5
0910 99 13	Dill	Free		5
0910 99 14	Ajwain	Free		5
0910 99 15	Cassia torea	Free		5
0910 99 19	Other	Free		5
	Powder:
0910 99 21	Cassia	Free		5
0910 99 23	Celery	Free		5
0910 99 24	Fenugreek	Free		5
0910 99 25	Dill	Free		5
0910 99 26	Poppy	Restricted		5
0910 99 27	Mustard	Free		5
0910 99 29	Other	Free		5
	Husk:
0910 99 39	Other	Free		5
0910 99 90	Other	Free		5

Import Conditions for Tea, Coffee and Spices

Goods in this chapter may fall under a restricted list of crude drugs as listed in Policy Condition (2) at the end of Chapter 12. In such cases, the policy, as indicated therein, should be applicable. Irrespective of the Policy indicated against the Exim Code Nos. 0902 20 40 and 0902 40 60 in column 3 of ITC (HS) above, the import of these items will be subject to the conditions of the provisions of the Tea Waste (Control) Order, 1959 as amended from time to time (can be accessed from the website of the Tea Board of India: http://www.teaboard.gov.in). Import of tea waste is to be allowed only to the licence holders under the aforementioned Order issued by Tea Board of India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.