Dried black and white pepper of the genus Piper, whole, crushed or ground.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
Black Pepper falls under HSN 0904, in chapter 09 (Coffee, tea and spices).
Heading 0904 holds two families: pepper of the genus Piper (subheadings 090411 and 090412) and dried chillies and capsicum (090421 and 090422). Whole and ground pepper are both 5%. Long pepper (pippali) is also in 0904, while pepper oil and oleoresin are extracts of chapter 33.
| Code | Description |
|---|---|
| 090411 | Pepper, neither crushed nor ground (whole) |
| 090412 | Pepper, crushed or ground |
The GST rate on black pepper 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 | 0904 |
| Above Rs 5 crore | 6 on every invoice | 090411, 090412 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 09 |
Here is how a line for black pepper looks on a tax invoice within one state: 10 × kg at Rs 720.00 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) |
|---|---|---|---|---|---|---|---|
| Black Pepper | 0904 | 10 × kg | 720.00 | 7,200.00 | 180.00 | 180.00 | 7,560.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 360.00 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 black pepper:
Black Pepper falls under HSN 0904: dried black and white pepper of the genus piper, whole, crushed or ground. Common 6 digit codes are 090411 for pepper, neither crushed nor ground (whole) and 090412 for pepper, crushed or ground.
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 0904 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 090411, 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.