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 DescriptionPolicyPolicy ConditionsGST Rate in Percentage
0901COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED, COFFEE HUSKS AND SKINS, COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION
0901 11Not decaffeinated:
Arabica plantation:
0901 11 11A GradeFree0
0901 11 12B GradeFree0
0901 11 13C GradeFree0
0901 11 19OtherFree0
Arabica Cherry:
0901 11 21AB GradeFree0
0901 11 22PB GradeFree0
0901 11 23C GradeFree0
0901 11 24B/B/B GradeFree0
0901 11 29OtherFree0
Rob Parchment:
0901 11 31AB GradeFree0
0901 11 32PB GradeFree0
0901 11 33C GradeFree0
0901 11 39OtherFree0
Rob cherry:
0901 11 41AB GradeFree0
0901 11 42PB GradeFree0
0901 11 43C GradeFree0
0901 11 44B/B/B GradeFree0
0901 11 45BulkFree0
0901 11 49OtherFree0
0901 11 90OtherFree0
0901 12 00DecaffeinatedFree0
0901 21Non-decaffeinated:
0901 21 10In bulk packingFree0
0901 21 90OtherFree0
0901 22Decaffeinated:
0901 22 10In bulk packingFree0
0901 22 90OtherFree0
0901 90Other:
0901 90 10Coffee husks and skinsFree5
0901 90 20Coffee substitutes containing coffeeFree5
0901 90 90OtherFree5
0902TEA, WHETHER OR NOT FLAVOURED
0902 10Green Tea (not fermented) in immediate packing of a content not exceeding 3 kg:
0902 10 10Contents not exceeding 25 g.Free5
0902 10 20Contents exceeding 25 g. but not exceeding 1 kg.Free5
0902 10 30Contents exceeding 1 kg but not exceeding 3 kg.Free5
0902 10 90OtherFree5
0902 20Other green tea (not fermented):
0902 20 10Green Tea in packets exceeding content 3 kg. but not exceeding 20 kg.Free5
0902 20 20Green Tea in bulkFree0
0902 20 30Green Tea agglomerated in forms such as ball, brick and tabletsFree5
0902 20 40Green Tea wasteFree5
0902 20 90OtherFree5
0902 30Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.:
0902 30 10Contents not exceeding 25 g.Free5
0902 30 20Contents exceeding 25 g. but not exceeding 1 kg.Free5
0902 30 30Contents exceeding 1 kg. but not exceeding 3 kg.Free5
0902 30 90OtherFree5
0902 40Other black tea (fermented) and other partly fermented tea:
0902 40 10Content exceeding 3 kg. but not exceeding 20 kg.Free5
0902 40 20Black Tea, leaf in bulkFree0
0902 40 30Black Tea, dust in bulkFree0
0902 40 40TeabagsFree5
0902 40 50Black Tea, agglomerated in forms such as ball, brick and tabletsFree5
0902 40 60Black Tea wasteFree5
0902 40 90OtherFree5
0903 00 00MateFree5
0904PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR THE GENUS PIMENTA
0904 11Neither crushed nor ground:
0904 11 10Pepper, longFree5
0904 11 20Light black pepperFree5
0904 11 30Black pepper, garbledFree5
0904 11 40Black pepper ungarbledFree5
0904 11 50Green pepper, dehydratedFree5
0904 11 60Pepper pinheadsFree5
0904 11 70Green pepper, frozen or driedFree5
0904 11 80Pepper other than green, frozenFree5
0904 11 90OtherFree5
0904 12 00Crushed or groundFree5
Fruits of the genus Capsicum or the genus Pimenta:
0904 21Dried, neither crushed nor ground:
0904 21 10Of genus CapsicumFree5
0904 21 20Of genus PimentaFree5
0904 22Crushed or ground:
0904 22 11Chilly PowderFree5
0904 22 12Chilly seedsFree5
0904 22 19OtherFree5
0904 22 21PowderFree5
0904 22 29OtherFree5
0905VANILLA
0905 10 00Neither Crushed or groundFree5
0905 20 00Crushed or groundFree5
0906CINNAMON AND CINNAMON-TREE FLOWERS
0906 11Cinnamon (Cinnamomum zeylanicum Blume)5
0906 11 10Cinnamon barkFree5
0906 11 20Cinnamon tree flowersFree5
0906 11 90OtherFree5
0906 19Other:
0906 19 10cassiaFree5
0906 19 90otherFree5
0906 20 00Crushed or groundFree5
0907CLOVES (WHOLE FRUIT, CLOVES AND STEMS)
0907 10 10ExtractedFree5
0907 10 20Not Extracted (other than stem)Free5
0907 10 30StemFree5
0907 10 90OtherFree5
0907 20 00Crushed or groundFree5
0908NUTMEG, MACE AND CARDAMOMS
Nutmeg:
0908 11Neither crushed nor ground:
0908 11 10In shellFree5
0908 11 20ShelledFree5
0908 12 00Crushed or groundFree5
0908 21 00Neither crushed nor groundFree5
0908 22 00Crushed or groundFree5
Cardamoms:
0908 31Neither crushed nor ground:
0908 31 10Large ( 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 20Small (ellettaria), Alleppey greenFreeSubject to CIF value of Rs. 500/- and5

Above per Kilogram and provision of FSSAI Act, 2006

Notification No. 109

/(RE-2013)/2009- 2014

0908 31 30Small, Coorg greenFree

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 40Small, bleached, half bleached or bleachableFree

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 50Small mixedFree

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 90OtherFree

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 32Crushed or ground:
0908 32 10PowderFree5
0908 32 20Small cardamom seedsFree5
0908 32 30Cardamom huskFree5
0908 32 90OtherFree5
0909SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES
Seeds of coriander:
0909 21Neither crushed nor ground:
0909 21 10Of seed qualityRestrictedImport 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 90OtherFree5
0909 22 00Crushed or groundFree5
Seeds of cumin:
0909 31Seeds of cumin neither crushed nor grounded5
Cumin, black:
0909 31 11Of seed qualityRestrictedImport 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 19OtherFree5
Cumin, other than black:
0909 31 21Of seed qualityRestrictedImport 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 29OtherFree5
0909 32 00Crushed or groundFree5
Seeds of anise, badian, caraway or fennel; juniper berries:
0909 61Neither crushed nor ground:5
Seeds of anise:
0909 61 11Of seed qualityRestrictedImport 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 19OtherFree5
Seeds of badian:
0909 61 21Of seed qualityRestrictedImport 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 29OtherFree5
Seeds of caraway or fennel:
0909 61 31Of seed qualityRestrictedImport 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 39OtherFree5
Juniper berries:
0909 61 41Of seed qualityRestrictedImport permitted for sowing without a licence in accordance5
With import permit granted under Plant Quarantine (Regulation of Imports into India) Order, 2003.5
0909 61 49OtherFree
0909 62Crushed or ground:
0909 62 10AniseFree5
0909 62 20BadianFree5
0909 62 30Caraway or fennelFree5
0909 62 40Juniper berriesFree5
0910GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES
Ginger:
0910 11Neither crushed nor ground:
0910 11 10FreshRestricted0
0910 11 20Dried, unbleachedFree5
0910 11 30Dried, bleachedFree5
0910 11 90OtherFree5
0910 12Crushed or ground:
0910 12 10PowderFree5
0910 12 90OtherFree5
0910 20Saffron:
0910 20 10Saffron stigmaFree5
0910 20 20Saffron stamenFree5
0910 20 90OtherFree5
0910 30Turmeric (Curcuma):
0910 30 10FreshFree0
0910 30 20DriedFree5
0910 30 30PowderFree5
0910 30 90OtherFree5
Other spices:
0910 91 00Mixtures referred to in Note 1(b) to this chapterFree5
0910 99Other:
Seed:
0910 99 11CeleryFree5
0910 99 12FenugreekFree5
0910 99 13DillFree5
0910 99 14AjwainFree5
0910 99 15Cassia toreaFree5
0910 99 19OtherFree5
Powder:
0910 99 21CassiaFree5
0910 99 23CeleryFree5
0910 99 24FenugreekFree5
0910 99 25DillFree5
0910 99 26PoppyRestricted5
0910 99 27MustardFree5
0910 99 29OtherFree5
Husk:
0910 99 39OtherFree5
0910 99 90OtherFree5

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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