HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Tea, Coffee and Spices are mentioned in chapter 34.
The table given below comprises of the GST rates and HSN codes for Tea, Coffee and Spices.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
Related Export / Import HSN Code |
|
0903 |
Maté |
5 |
28/06/2017 |
9030000 |
|
|
0901 |
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] |
5 |
28/06/2017 |
09011111, 09011112, 09011113, 09011119, 09011121, 09011122, 09011123, 09011124, 09011129, 09011131, 09011132, 09011133, 09011139, 09011141, 09011142, 09011143, 09011144, 09011145, 09011149, 09011190, 09011200, 09012110, 09012190, 09012210, 09012290, 09019010, 09019020, 09019090 |
|
|
0901 |
Coffee beans, not roasted |
NIL |
28/06/2017 |
09011111, 09011112, 09011113, 09011119, 09011121, 09011122, 09011123, 09011124, 09011129, 09011131, 09011132, 09011133, 09011139, 09011141, 09011142, 09011143, 09011144, 09011145, 09011149, 09011190, 09011200, 09012110, 09012190, 09012210, 09012290, 09019010, 09019020, 09019090 |
|
|
0902 |
Tea, whether or not flavoured [other than unprocessed green leaves of tea] |
5 |
28/06/2017 |
09021010, 09021020, 09021030, 09021090, 09022010, 09022020, 09022030, 09022040, 09022090, 09023010, 09023020, 09023030, 09023090, 09024010, 09024020, 09024030, 09024040, 09024050, 09024060, 09024090 |
|
|
0902 |
Unprocessed green leaves of tea |
NIL |
28/06/2017 |
09021010, 09021020, 09021030, 09021090, 09022010, 09022020, 09022030, 09022040, 09022090, 09023010, 09023020, 09023030, 09023090, 09024010, 09024020, 09024030, 09024040, 09024050, 09024060, 09024090 |
|
|
0904 |
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta |
5 |
28/06/2017 |
09041110, 09041120, 09041130, 09041140, 09041150, 09041160, 09041170, 09041180, 09041190, 09041200, 09042110, 09042120, 09042211, 09042212, 09042219, 09042221, 09042229 |
|
|
0905 |
Vanilla |
5 |
28/06/2017 |
09050010, 09050020 |
|
|
0906 |
Cinnamon and cinnamon-tree flowers |
5 |
28/06/2017 |
09061110, 09061120, 09061190, 09061910, 09061990, 09062000 |
|
|
0907 |
Cloves (whole fruit, cloves and stems) |
5 |
28/06/2017 |
09071010, 09071020, 09071030, 09071090, 09072000 |
|
|
0908 |
Nutmeg, mace and cardamoms |
5 |
28/06/2017 |
09081110, 09081120, 09081200, 09082100, 09082200, 09083110, 09083120, 09083130, 09083140, 09083150, 09083190, 09083210, 09083220, 09083230, 09083290 |
|
|
0909 |
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] |
5 |
28/06/2017 |
09092110, 09092190, 09092200, 09093111, 09093119, 09093121, 09093129, 09093200, 09096111, 09096119, 09096121, 09096129, 09096131, 09096139, 09096141, 09096149, 09096210, 09096220, 09096230, 09096240 |
|
|
0909 |
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] |
NIL |
28/06/2017 |
09092110, 09092190, 09092200, 09093111, 09093119, 09093121, 09093129, 09093200, 09096111, 09096119, 09096121, 09096129, 09096131, 09096139, 09096141, 09096149, 09096210, 09096220, 09096230, 09096240 |
|
|
0910 |
Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices[other than 09101110, 09103010] |
5 |
28/06/2017 |
09101120, 09101130, 09101190, 09101210, 09101290, 09102010, 09102020, 09102090, 09103020, 09103030, 09103090, 09109100, 09109911, 09109912, 09109913, 09109914, 09109915, 09109919, 09109921, 09109923, 09109924, 09109925, 09109926, 09109927, 09109929, 09109939, 09109990 |
|
|
09103010 |
Fresh turmeric, other than in processed form |
NIL |
28/06/2017 |
||
|
09101110 |
Fresh ginger, other than in processed form |
NIL |
28/06/2017 |
||
|
09 |
All goods of seed quality |
NIL |
28/06/2017 |
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.
Unprocessed green leaves tea is exempted from paying GST
As per GST Law, there is no GST payable on such tea. So the rate of GST payable that tea is nil rate. But for tea, whether or not flavoured [other than unprocessed green leaves of tea] GST Rate is 5%.
Coffee beans (not roasted) are exempted from paying GST
As per GST Law, there is no GST payable on such Coffee beans. So the rate of GST payable on that Coffee beans is nil rate.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help