Coffee beans, raw or roasted, decaffeinated or not, and ground coffee.
Coffee falls under HSN 0901, in chapter 09 (Coffee, tea and spices).
Raw and roasted beans and filter coffee powder are heading 0901. Instant coffee and coffee extracts belong to heading 2101 instead; they were cut from 18% to 5% on 22 September 2025.
| Code | Description |
|---|---|
| 090111 | Coffee, not roasted, not decaffeinated |
| 090121 | Coffee, roasted, not decaffeinated (beans or ground) |
| 090122 | Coffee, roasted, decaffeinated |
The GST rate on coffee is 5%. 5% on coffee beans and ground coffee. Instant coffee (heading 2101) was 18% and is also 5% since 22 September 2025.
| 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 | 0901 |
| Above Rs 5 crore | 6 on every invoice | 090111, 090121, 090122 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 09 |
Here is how a line for coffee looks on a tax invoice within one state: 10 × kg at Rs 950.00 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) |
|---|---|---|---|---|---|---|---|
| Coffee | 0901 | 10 × kg | 950.00 | 9,500.00 | 237.50 | 237.50 | 9,975.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 475.00 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 coffee:
Coffee falls under HSN 0901: coffee beans, raw or roasted, decaffeinated or not, and ground coffee. Common 6 digit codes are 090111 for coffee, not roasted, not decaffeinated and 090121 for coffee, roasted, not decaffeinated (beans or ground).
5% on coffee beans and ground coffee. Instant coffee (heading 2101) was 18% and is also 5% since 22 September 2025.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 0901 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 090111, 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.