Dried spices of headings 0904 to 0910: pepper, chilli, cinnamon, cloves, nutmeg, cardamom, seed spices, ginger and turmeric.
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Spices falls under HSN 0904 to 0910.
Spices are spread across headings 0904 (pepper and chilli), 0905 (vanilla), 0906 (cinnamon), 0907 (cloves), 0908 (nutmeg, mace, cardamom), 0909 (cumin, coriander, fennel and other seed spices) and 0910 (ginger, turmeric, saffron and mixtures). Dried spices are 5% whether whole or ground. Fresh ginger and fresh turmeric are vegetables and nil rated, while seasonings with salt or other additions move to heading 2103.
| Code | Description |
|---|---|
| 090411 | Pepper, neither crushed nor ground |
| 090421 | Chilli, dried, neither crushed nor ground |
| 090831 | Cardamoms, whole |
| 090931 | Cumin seeds, whole |
| 091030 | Turmeric |
| 091091 | Mixtures of spices (garam masala) |
The GST rate on spices 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. Spices has no single code, so use the heading of the exact item you sell; the example below uses 0904.
| 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, 090421, 090831 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 09 |
Here is how a line for spices looks on a tax invoice within one state: 25 × kg at Rs 340.00 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) |
|---|---|---|---|---|---|---|---|
| Spices | 0904 | 25 × kg | 340.00 | 8,500.00 | 212.50 | 212.50 | 8,925.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 425.00 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 spices:
Spices falls under HSN 0904 to 0910: dried spices of headings 0904 to 0910: pepper, chilli, cinnamon, cloves, nutmeg, cardamom, seed spices, ginger and turmeric. Common 6 digit codes are 090411 for pepper, neither crushed nor ground and 090421 for chilli, dried, neither crushed nor ground.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
There is no single code for spices: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 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.