Green and black tea, whether or not flavoured, in packets or in bulk.
Cette page n'est pas encore traduite, elle s'affiche donc en anglais.
Tea falls under HSN 0902, in chapter 09 (Coffee, tea and spices).
Leaf tea sits in heading 0902, split by green or black and by pack size. Instant tea and tea extracts are heading 2101 and were cut from 18% to 5% on 22 September 2025, so they now match leaf tea. Herbal infusions without tea leaves, such as chamomile, are usually heading 1211 or 2106.
| Code | Description |
|---|---|
| 090210 | Green tea in packs of 3 kg or less |
| 090220 | Other green tea |
| 090230 | Black tea in packs of 3 kg or less |
| 090240 | Other black tea (bulk CTC and orthodox) |
The GST rate on tea is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0902 |
| Above Rs 5 crore | 6 on every invoice | 090210, 090220, 090230 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 09 |
Here is how a line for tea looks on a tax invoice within one state: 20 × kg at Rs 380.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Tea | 0902 | 20 × kg | 380.00 | 7,600.00 | 190.00 | 190.00 | 7,980.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 380.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 09 (Coffee, tea and spices) covers: Coffee, tea, mate and spices such as pepper, chilli, turmeric, cumin and cardamom.
Other pages in chapter 09
Products often bought, sold or invoiced together with tea:
Tea falls under HSN 0902: green and black tea, whether or not flavoured, in packets or in bulk. Common 6 digit codes are 090210 for green tea in packs of 3 kg or less and 090220 for other green tea.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 0902 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 090210, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.