The HSN code for tea is 0902 in India.
Tea is classified under Chapter 09, which covers coffee, tea, maté and spices. The exact HSN code depends on whether the tea is green or black, fermented or unfermented, and how it is packed.
Tea under HSN 0902 generally attracts 5% GST, while unprocessed green tea leaves are Nil-rated.
What Is the HSN Code for Tea?
The broad HSN heading for tea is:
0902 — Tea, whether or not flavoured
The main subheadings are:
-
090210 – Green tea, not fermented, in immediate packings not exceeding 3 kg
-
090220 – Other green tea, not fermented
-
090230 – Black tea, fermented, and partly fermented tea in immediate packings not exceeding 3 kg
-
090240 – Other black tea and partly fermented tea
The exact 8-digit code depends on the tea type, packing size and presentation.
Tea HSN Code – Quick Summary
| Particular | Details |
|---|---|
| Product | Tea |
| Main HSN Heading | 0902 |
| Green Tea – small packs | 090210 |
| Other Green Tea | 090220 |
| Black Tea – small packs | 090230 |
| Other Black Tea | 090240 |
| GST Rate | 5% |
| Unprocessed Green Tea Leaves | Nil GST |
| Chapter | 09 |
| Classification | HSN – Goods |
Tea HSN Code Details
Tea falls under Chapter 09 of the HSN classification.
| Classification Level | Code | Description |
|---|---|---|
| Chapter | 09 | Coffee, tea, maté and spices |
| Heading | 0902 | Tea, whether or not flavoured |
| Subheading | 090210 | Green tea in immediate packings not exceeding 3 kg |
| Subheading | 090220 | Other green tea |
| Subheading | 090230 | Black tea and partly fermented tea in immediate packings not exceeding 3 kg |
| Subheading | 090240 | Other black tea and partly fermented tea |
HSN Codes for Different Types of Tea
| Type of Tea | HSN Code | Description |
|---|---|---|
| Green tea, pack up to 25 g | 09021010 | Small retail pack |
| Green tea, above 25 g up to 1 kg | 09021020 | Retail pack |
| Green tea, above 1 kg up to 3 kg | 09021030 | Larger retail pack |
| Other green tea under 090210 | 09021090 | Other qualifying small-pack green tea |
| Green tea, above 3 kg up to 20 kg | 09022010 | Larger pack |
| Green tea in bulk | 09022020 | Bulk green tea |
| Green tea in ball, brick or tablet form | 09022030 | Agglomerated green tea |
| Green tea waste | 09022040 | Green tea waste |
| Black tea, pack up to 25 g | 09023010 | Small pack |
| Black tea, above 25 g up to 1 kg | 09023020 | Retail pack |
| Black tea, above 1 kg up to 3 kg | 09023030 | Larger retail pack |
| Other black tea under 090230 | 09023090 | Other qualifying small-pack tea |
| Black tea, above 3 kg up to 20 kg | 09024010 | Larger pack |
| Black tea leaf in bulk | 09024020 | Bulk leaf tea |
| Black tea dust in bulk | 09024030 | Bulk tea dust |
| Tea bags | 09024040 | Tea bags |
| Black tea in ball, brick or tablet form | 09024050 | Agglomerated black tea |
| Black tea waste | 09024060 | Tea waste |
| Other black tea | 09024090 | Other black tea |
GST Rate on Tea
Tea under HSN 0902 generally attracts 5% GST.
For an applicable intra-state supply:
-
2.5% CGST
-
2.5% SGST
For an applicable inter-state supply:
-
5% IGST
Unprocessed Green Tea Leaves
Unprocessed green tea leaves are treated differently and are Nil-rated under GST.
This distinction is important because processed tea sold as green tea, black tea, tea bags or other commercial tea products generally falls under the 5% GST entry.
What Is Included Under HSN 0902?
HSN 0902 covers tea, whether or not flavoured, including:
-
Green tea
-
Black tea
-
Partly fermented tea
-
Bulk tea
-
Tea dust
-
Tea bags
-
Agglomerated tea
-
Certain tea waste
The heading does not mean every tea-related product is classified identically. The exact subheading depends on the tea type and packaging.
How to Choose the Correct HSN Code for Tea
1. Identify Whether It Is Green Tea or Black Tea
For green tea:
-
Small packs up to 3 kg → 090210
-
Other green tea → 090220
For black or partly fermented tea:
-
Small packs up to 3 kg → 090230
-
Other black tea → 090240
2. Check the Pack Size
Pack size is an important part of tea classification.
For example, tea packed in quantities not exceeding 3 kg can fall under a different subheading from bulk tea.
3. Check the Product Form
Different classifications exist for:
-
Leaf tea
-
Tea dust
-
Tea bags
-
Bulk tea
-
Agglomerated tea
-
Tea waste
4. Distinguish Processed Tea from Unprocessed Green Leaves
Processed tea under 0902 generally attracts 5% GST.
Unprocessed green tea leaves are Nil-rated.
How to Add Tea HSN Code to an Invoice
When invoicing tea:
-
Enter the exact product name, such as Black Tea, Green Tea or Tea Bags.
-
Add the applicable HSN code.
-
Enter the quantity and taxable value.
-
Apply the applicable GST rate.
-
Use 5% GST for qualifying processed tea under 0902.
-
Use the correct Nil-rate treatment where the product is unprocessed green tea leaves.
-
Include the remaining required invoice details.
Example Invoice Entries
| Item | HSN Code | GST Rate |
|---|---|---|
| Green Tea – retail pack | 090210 | 5% |
| Green Tea – bulk | 09022020 | 5% |
| Black Tea – retail pack | 090230 | 5% |
| Black Tea Leaf – bulk | 09024020 | 5% |
| Tea Bags | 09024040 | 5% |
Related HSN Codes
| HSN Code | Description |
|---|---|
| 0902 | Tea, whether or not flavoured |
| 090210 | Green tea in packings not exceeding 3 kg |
| 090220 | Other green tea |
| 090230 | Black/partly fermented tea in packings not exceeding 3 kg |
| 090240 | Other black/partly fermented tea |
| 09024020 | Black tea leaf in bulk |
| 09024030 | Black tea dust in bulk |
| 09024040 | Tea bags |
| 0903 | Maté |
Frequently Asked Questions
What is the HSN code for tea?
The broad HSN code for tea is 0902.
Is the tea HSN code 902?
No. The correct four-digit HSN heading is 0902, including the leading zero.
What is the HSN code for green tea?
Green tea in immediate packings not exceeding 3 kg falls under 090210, while other green tea falls under 090220.
What is the HSN code for black tea?
Black tea in immediate packings not exceeding 3 kg falls under 090230, while other black tea falls under 090240.
What is the HSN code for tea bags?
Tea bags fall under HSN 09024040.
What is the HSN code for black tea leaf in bulk?
Black tea leaf in bulk falls under HSN 09024020.
What is the HSN code for tea dust?
Black tea dust in bulk falls under HSN 09024030.
What is the GST rate on tea?
Processed tea under HSN 0902 generally attracts 5% GST.
Are green tea leaves exempt from GST?
Unprocessed green tea leaves are Nil-rated under GST.
Does flavoured tea also fall under HSN 0902?
Yes. HSN 0902 covers tea, whether or not flavoured, subject to the applicable product classification.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 0902
- Ministry of Commerce & Industry, Government of India — Indian tariff classification for tea
- Government of India tariff schedules — HSN 090210, 090220, 090230 and 090240
Last Reviewed: 5 October 2026
The exact HSN code for tea depends on whether it is green or black tea, the pack size and the form in which it is supplied.
