{"id":7281,"date":"2024-01-11T10:58:29","date_gmt":"2024-01-11T10:58:29","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7281"},"modified":"2026-10-05T06:18:51","modified_gmt":"2026-10-05T06:18:51","slug":"hsn-code-for-tea","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-tea\/","title":{"rendered":"Tea HSN Code & GST Rate"},"content":{"rendered":"

The HSN code for tea is 0902<\/strong> in India.<\/p>\n

Tea is classified under Chapter 09, which covers coffee, tea, mat\u00e9 and spices. The exact HSN code depends on whether the tea is green or black, fermented or unfermented, and how it is packed.<\/p>\n

Tea under HSN 0902 generally attracts 5% GST<\/strong>, while unprocessed green tea leaves are Nil-rated<\/strong>.<\/p>\n

What Is the HSN Code for Tea?<\/h2>\n

The broad HSN heading for tea is:<\/p>\n

0902 \u2014 Tea, whether or not flavoured<\/strong><\/p>\n

The main subheadings are:<\/p>\n

    \n
  • \n

    090210<\/strong> \u2013 Green tea, not fermented, in immediate packings not exceeding 3 kg<\/p>\n<\/li>\n

  • \n

    090220<\/strong> \u2013 Other green tea, not fermented<\/p>\n<\/li>\n

  • \n

    090230<\/strong> \u2013 Black tea, fermented, and partly fermented tea in immediate packings not exceeding 3 kg<\/p>\n<\/li>\n

  • \n

    090240<\/strong> \u2013 Other black tea and partly fermented tea<\/p>\n<\/li>\n<\/ul>\n

    The exact 8-digit code depends on the tea type, packing size and presentation.<\/p>\n

    Tea HSN Code \u2013 Quick Summary<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Particular<\/th>\nDetails<\/th>\n<\/tr>\n
    Product<\/td>\nTea<\/td>\n<\/tr>\n
    Main HSN Heading<\/td>\n0902<\/strong><\/td>\n<\/tr>\n
    Green Tea \u2013 small packs<\/td>\n090210<\/strong><\/td>\n<\/tr>\n
    Other Green Tea<\/td>\n090220<\/strong><\/td>\n<\/tr>\n
    Black Tea \u2013 small packs<\/td>\n090230<\/strong><\/td>\n<\/tr>\n
    Other Black Tea<\/td>\n090240<\/strong><\/td>\n<\/tr>\n
    GST Rate<\/td>\n5%<\/strong><\/td>\n<\/tr>\n
    Unprocessed Green Tea Leaves<\/td>\nNil GST<\/strong><\/td>\n<\/tr>\n
    Chapter<\/td>\n09<\/strong><\/td>\n<\/tr>\n
    Classification<\/td>\nHSN \u2013 Goods<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Tea HSN Code Details<\/h2>\n

    Tea falls under Chapter 09 of the HSN classification.<\/p>\n\n\n\n\n\n\n\n\n\n
    Classification Level<\/th>\nCode<\/th>\nDescription<\/th>\n<\/tr>\n
    Chapter<\/td>\n09<\/strong><\/td>\nCoffee, tea, mat\u00e9 and spices<\/td>\n<\/tr>\n
    Heading<\/td>\n0902<\/strong><\/td>\nTea, whether or not flavoured<\/td>\n<\/tr>\n
    Subheading<\/td>\n090210<\/strong><\/td>\nGreen tea in immediate packings not exceeding 3 kg<\/td>\n<\/tr>\n
    Subheading<\/td>\n090220<\/strong><\/td>\nOther green tea<\/td>\n<\/tr>\n
    Subheading<\/td>\n090230<\/strong><\/td>\nBlack tea and partly fermented tea in immediate packings not exceeding 3 kg<\/td>\n<\/tr>\n
    Subheading<\/td>\n090240<\/strong><\/td>\nOther black tea and partly fermented tea<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    HSN Codes for Different Types of Tea<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Type of Tea<\/th>\nHSN Code<\/th>\nDescription<\/th>\n<\/tr>\n
    Green tea, pack up to 25 g<\/td>\n09021010<\/strong><\/td>\nSmall retail pack<\/td>\n<\/tr>\n
    Green tea, above 25 g up to 1 kg<\/td>\n09021020<\/strong><\/td>\nRetail pack<\/td>\n<\/tr>\n
    Green tea, above 1 kg up to 3 kg<\/td>\n09021030<\/strong><\/td>\nLarger retail pack<\/td>\n<\/tr>\n
    Other green tea under 090210<\/td>\n09021090<\/strong><\/td>\nOther qualifying small-pack green tea<\/td>\n<\/tr>\n
    Green tea, above 3 kg up to 20 kg<\/td>\n09022010<\/strong><\/td>\nLarger pack<\/td>\n<\/tr>\n
    Green tea in bulk<\/td>\n09022020<\/strong><\/td>\nBulk green tea<\/td>\n<\/tr>\n
    Green tea in ball, brick or tablet form<\/td>\n09022030<\/strong><\/td>\nAgglomerated green tea<\/td>\n<\/tr>\n
    Green tea waste<\/td>\n09022040<\/strong><\/td>\nGreen tea waste<\/td>\n<\/tr>\n
    Black tea, pack up to 25 g<\/td>\n09023010<\/strong><\/td>\nSmall pack<\/td>\n<\/tr>\n
    Black tea, above 25 g up to 1 kg<\/td>\n09023020<\/strong><\/td>\nRetail pack<\/td>\n<\/tr>\n
    Black tea, above 1 kg up to 3 kg<\/td>\n09023030<\/strong><\/td>\nLarger retail pack<\/td>\n<\/tr>\n
    Other black tea under 090230<\/td>\n09023090<\/strong><\/td>\nOther qualifying small-pack tea<\/td>\n<\/tr>\n
    Black tea, above 3 kg up to 20 kg<\/td>\n09024010<\/strong><\/td>\nLarger pack<\/td>\n<\/tr>\n
    Black tea leaf in bulk<\/td>\n09024020<\/strong><\/td>\nBulk leaf tea<\/td>\n<\/tr>\n
    Black tea dust in bulk<\/td>\n09024030<\/strong><\/td>\nBulk tea dust<\/td>\n<\/tr>\n
    Tea bags<\/td>\n09024040<\/strong><\/td>\nTea bags<\/td>\n<\/tr>\n
    Black tea in ball, brick or tablet form<\/td>\n09024050<\/strong><\/td>\nAgglomerated black tea<\/td>\n<\/tr>\n
    Black tea waste<\/td>\n09024060<\/strong><\/td>\nTea waste<\/td>\n<\/tr>\n
    Other black tea<\/td>\n09024090<\/strong><\/td>\nOther black tea<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    GST Rate on Tea<\/h2>\n

    Tea under HSN 0902 generally attracts 5% GST<\/strong>.<\/p>\n

    For an applicable intra-state supply:<\/p>\n

      \n
    • \n

      2.5% CGST<\/strong><\/p>\n<\/li>\n

    • \n

      2.5% SGST<\/strong><\/p>\n<\/li>\n<\/ul>\n

      For an applicable inter-state supply:<\/p>\n

        \n
      • \n

        5% IGST<\/strong><\/p>\n<\/li>\n<\/ul>\n

        Unprocessed Green Tea Leaves<\/h3>\n

        Unprocessed green tea leaves are treated differently and are Nil-rated under GST<\/strong>.<\/p>\n

        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.<\/p>\n

        What Is Included Under HSN 0902?<\/h2>\n

        HSN 0902 covers tea, whether or not flavoured, including:<\/p>\n

          \n
        • \n

          Green tea<\/p>\n<\/li>\n

        • \n

          Black tea<\/p>\n<\/li>\n

        • \n

          Partly fermented tea<\/p>\n<\/li>\n

        • \n

          Bulk tea<\/p>\n<\/li>\n

        • \n

          Tea dust<\/p>\n<\/li>\n

        • \n

          Tea bags<\/p>\n<\/li>\n

        • \n

          Agglomerated tea<\/p>\n<\/li>\n

        • \n

          Certain tea waste<\/p>\n<\/li>\n<\/ul>\n

          The heading does not mean every tea-related product is classified identically. The exact subheading depends on the tea type and packaging.<\/p>\n

          How to Choose the Correct HSN Code for Tea<\/h2>\n

          1. Identify Whether It Is Green Tea or Black Tea<\/h3>\n

          For green tea:<\/p>\n

            \n
          • \n

            Small packs up to 3 kg \u2192 090210<\/strong><\/p>\n<\/li>\n

          • \n

            Other green tea \u2192 090220<\/strong><\/p>\n<\/li>\n<\/ul>\n

            For black or partly fermented tea:<\/p>\n

              \n
            • \n

              Small packs up to 3 kg \u2192 090230<\/strong><\/p>\n<\/li>\n

            • \n

              Other black tea \u2192 090240<\/strong><\/p>\n<\/li>\n<\/ul>\n

              2. Check the Pack Size<\/h3>\n

              Pack size is an important part of tea classification.<\/p>\n

              For example, tea packed in quantities not exceeding 3 kg can fall under a different subheading from bulk tea.<\/p>\n

              3. Check the Product Form<\/h3>\n

              Different classifications exist for:<\/p>\n

                \n
              • \n

                Leaf tea<\/p>\n<\/li>\n

              • \n

                Tea dust<\/p>\n<\/li>\n

              • \n

                Tea bags<\/p>\n<\/li>\n

              • \n

                Bulk tea<\/p>\n<\/li>\n

              • \n

                Agglomerated tea<\/p>\n<\/li>\n

              • \n

                Tea waste<\/p>\n<\/li>\n<\/ul>\n

                4. Distinguish Processed Tea from Unprocessed Green Leaves<\/h3>\n

                Processed tea under 0902 generally attracts 5% GST.<\/p>\n

                Unprocessed green tea leaves are Nil-rated.<\/p>\n

                How to Add Tea HSN Code to an Invoice<\/h2>\n

                When invoicing tea:<\/p>\n

                  \n
                1. \n

                  Enter the exact product name, such as Black Tea<\/strong>, Green Tea<\/strong> or Tea Bags<\/strong>.<\/p>\n<\/li>\n

                2. \n

                  Add the applicable HSN code.<\/p>\n<\/li>\n

                3. \n

                  Enter the quantity and taxable value.<\/p>\n<\/li>\n

                4. \n

                  Apply the applicable GST rate.<\/p>\n<\/li>\n

                5. \n

                  Use 5% GST for qualifying processed tea under 0902.<\/p>\n<\/li>\n

                6. \n

                  Use the correct Nil-rate treatment where the product is unprocessed green tea leaves.<\/p>\n<\/li>\n

                7. \n

                  Include the remaining required invoice details.<\/p>\n<\/li>\n<\/ol>\n

                  Example Invoice Entries<\/h3>\n\n\n\n\n\n\n\n\n
                  Item<\/th>\nHSN Code<\/th>\nGST Rate<\/th>\n<\/tr>\n
                  Green Tea \u2013 retail pack<\/td>\n090210<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n
                  Green Tea \u2013 bulk<\/td>\n09022020<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n
                  Black Tea \u2013 retail pack<\/td>\n090230<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n
                  Black Tea Leaf \u2013 bulk<\/td>\n09024020<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n
                  Tea Bags<\/td>\n09024040<\/strong><\/td>\n5%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  Related HSN Codes<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
                  HSN Code<\/th>\nDescription<\/th>\n<\/tr>\n
                  0902<\/strong><\/td>\nTea, whether or not flavoured<\/td>\n<\/tr>\n
                  090210<\/strong><\/td>\nGreen tea in packings not exceeding 3 kg<\/td>\n<\/tr>\n
                  090220<\/strong><\/td>\nOther green tea<\/td>\n<\/tr>\n
                  090230<\/strong><\/td>\nBlack\/partly fermented tea in packings not exceeding 3 kg<\/td>\n<\/tr>\n
                  090240<\/strong><\/td>\nOther black\/partly fermented tea<\/td>\n<\/tr>\n
                  09024020<\/strong><\/td>\nBlack tea leaf in bulk<\/td>\n<\/tr>\n
                  09024030<\/strong><\/td>\nBlack tea dust in bulk<\/td>\n<\/tr>\n
                  09024040<\/strong><\/td>\nTea bags<\/td>\n<\/tr>\n
                  0903<\/strong><\/td>\nMat\u00e9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\t\t
                  \n\t\t\t\t\t\t\t

                  Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t

                  What is the HSN code for tea?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  The broad HSN code for tea is 0902.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  Is the tea HSN code 902?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  No. The correct four-digit HSN heading is 0902, including the leading zero.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  What is the HSN code for green tea?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Green tea in immediate packings not exceeding 3 kg falls under 090210, while other green tea falls under 090220.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  What is the HSN code for black tea?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Black tea in immediate packings not exceeding 3 kg falls under 090230, while other black tea falls under 090240.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  What is the HSN code for tea bags?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Tea bags fall under HSN 09024040.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  What is the HSN code for black tea leaf in bulk?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Black tea leaf in bulk falls under HSN 09024020.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  What is the HSN code for tea dust?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Black tea dust in bulk falls under HSN 09024030.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  What is the GST rate on tea?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Processed tea under HSN 0902 generally attracts 5% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  Are green tea leaves exempt from GST?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Unprocessed green tea leaves are Nil-rated under GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                  Does flavoured tea also fall under HSN 0902?<\/h3>\n\t\t\t\t\t
                  \n\t\t\t\t\t\t

                  Yes. HSN 0902 covers tea, whether or not flavoured, subject to the applicable product classification.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n

                  Sources<\/h2>\n\n\n\n
                    \n
                  • Central Board of Indirect Taxes and Customs (CBIC) \u2014 GST Goods and Services Rates for HSN 0902<\/li>\n\n\n\n
                  • Ministry of Commerce & Industry, Government of India \u2014 Indian tariff classification for tea<\/li>\n\n\n\n
                  • Government of India tariff schedules \u2014 HSN 090210, 090220, 090230 and 090240<\/li>\n<\/ul>\n\n\n\n

                    Last Reviewed: 5 October 2026<\/strong><\/p>\n\n\n\n

                    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.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                    The HSN code for tea is 0902 in India. Tea is classified under Chapter 09, which covers coffee, tea, mat\u00e9 […]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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