Chapter 9: GST Rates and HSN codes for Tea, Coffee and Spices.

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.

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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

Is HSN code mandatory in invoice?

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.

Is GST applicable on tea?

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%.

Is Coffee beans (not roasted) exempt from GST?

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.