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Chapter 9 - Coffee, tea, mate and spices

Notes
  1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
    1. mixtures of two or more of the products of the same heading are to be classified in that heading;
    2. 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.
  2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]5%I35
0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea]5%I36
0903Mate5%I37
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta5%I38
0905Vanilla5%I39
0906Cinnamon and cinnamon-tree flowers5%I40
0907Cloves (whole fruit, cloves and stems)5%I41
0908Nutmeg, mace and cardamoms 5%I42
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]5%I43
0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]5%I35<sup>1</sup>
0910[other thn 0910 11 10,0910 30 10]Cloves (whole fruit, cloves and stems)5%I44
7<sup>1</sup>All goods of seed quality0%-59
9 All goods of seed quality0%- 59
10<sup>1</sup>All goods of seed quality0%-59
9<sup>1</sup>All goods of seed quality0%-59
0901Coffee beans, not roasted0%-60
0902Unprocessed green leaves of tea0%-61
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]0%-62
0910 11 10 Fresh ginger, other than in processed form0%-63
0910 30 10 Fresh turmeric, other than in processed form0%-64
Other Exemptions
DescriptionNotification
Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Departmental Clarifications / Case Law
Pepper - Green Pepper
Before processing said item a vegetable product classifiable under 0709 99 10 -However, if said product is subjected to any process for retaining its natural green colour and flavour, then classifiable under Tariff Item 0904 11 90 as spice - In Re: Herbal Isolates Private Limited. 2019 (23) G.S.T.L. 479 (A.A.R. - GST)
Fruit of Long Pepper
specifically covered by CTH 0904 11 (pepper, neither crushed nor ground) prior to 1 -3- 2003. After that date, different species undergenus 'Piper' are classifiable as "Piper Longum" (Long Pepper) under CTH 0904 11 10.- Ganesh International v Commissioner- 2012 (278) ELT 72 (Tri-Mumbai).
Pepper longum (long pepper)
generally used as a condiment is classifiable under CTH 09.04 - Ganesh International v Commissioner- 2004 (169) ELT 284 (Tri-Mumbai).
Star Aniseed ("Saunf")
is classifiable as spices under Chapter 9 of Customs Tariff- Harisons v Collector —1993 (65) ELT 128 (Tri).
Methi Patha (dry) and Dhaniya Patha (dry)
Methi Patha (dry) i.e. dry fenugreek leaves and Dhaniya Patha (dry) i.e. dry coriander leaves are spices falling under HS code 0910 and attract 5% GST. C.B.I. & C. Circular F. No. 332/2/2017-TRU, dated 7-12-2017
Turmeric
Fresh turmeric, other than in processed form, falls under 0910 and attracts Nil GST. While turmeric dried or ground attracts 5% GST. C.B.I. & C. Circular F. No. 332/2/201 7-TRU, dated 7-12-2017