HSN Code and GST Rate for Tea, Coffee & Spices

CA Kamal Sakle
CA Kamal Sakle at February 27th 2024

Table of Contents

    GST rates and HSN codes for Coffee, Tea, Mate & Spices (pepper, chilli powder, black pepper, garam masala), cardamom (elaichi)

    HSN code (Harmonized System of Nomenclature) is used to classify various categories of goods and services under the Goods and Services Act. Initially, HSN codes of 6-digits were used to classify commodities for customs and central excise in India. Later on, two more digits were added to classify HSN codes more accurately. Now it is an 8-digit unique code. The GST Act contains provisions, tea powder HSN code and GST on tea, coffee HSN Code and GST rate, and the applicable GST rates on mate and spices. Tea HSN Code and coffee powder HSN code and GST rate are given in Chapter 34

    • 0901 HSN Code GST rate Coffee HSN Code GST rate is 5%.
    • Tea HSN Code and GST rate/tea powder HSN code is 0902 (tea powder HSN code and GST rate), Coffee GST rate and Tea GST rate is 5%.
    • HSN code for Mate is 0903, and the GST rate is 5%.
    • Spices HSN Code and GST rate HSN Code for other products garam masala HSN code and gst rate ranges between 0904 to 0910, and the chargeable GST rate is 5%.
    • HSN Code of black pepper is 0904
    • HSN Code of chilli powder is 0904
    • Elaichi HSN Code is 0908

    Clarification on GST rate in case of IGST, CGST & SGST.

    •  IGST applies to Inter-State supply, and it is always equal to the GST rate.

    Ex.: if GST rate is 5%, then IGST will be 5%.

    •  CGST applies to Intra-State supply, and it is equal to half of the GST rate.

    Ex.: if GST rate is 5%, then CGST will be 2.5%.

    • SGST also applies to Intra-State supply, and it is equal to half of the GST rate.

    Ex.: if GST rate is 5%, then SGST will be 2.5%. The following is the table for HSN codes and GST rates of Tea, coffee, spices, Mate:

    HSN Code Description GST Rate IGST CGST SGST CESS
    901 Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted. 5 5 2.5 2.5 0
    902 Tea, whether or not flavoured other than unprocessed green leaves of tea. 5 5 2.5 2.5 0
    903 Maté 5 5 2.5 2.5 0
    904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5 5 2.5 2.5 0
    905 Vanilla 5 5 2.5 2.5 0
    906 Cinnamon and cinnamon-tree flowers 5 5 2.5 2.5 0
    907 Cloves (whole fruit, cloves and stems) 5 5 2.5 2.5 0
    908 Nutmeg, mace and cardamoms 5 5 2.5 2.5 0
    909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality. 5 5 2.5 2.5 0
    0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 5 5 2.5 2.5 0
    07, 09 or 10 All goods of seed quality 0 0 0 0 0
    901 Coffee beans, not roasted 0 0 0 0 0
    902 Unprocessed green leaves of tea 0 0 0 0 0
    909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 0 0 0 0 0
    0910 11 10 Fresh ginger, other than in processed form 0 0 0 0 0
    0910 30 10 Fresh turmeric, other than in processed form 0 0 0 0 0
    12 All goods of seed quality 0 0 0 0 0

    If you are unable find the HSN code and GST rates, use our online HSN code number search tool.

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