HSN-Code-and-GST-Rate-for-Tea-Coffee-and-Spices

HSN Code and GST Rate for Tea-Coffee and Spices

HSN Code and GST Rate for Tea, Coffee and 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.

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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.

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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.

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