HSN Code 0902 — Tea
HSN code 0902 covers Tea, Whether or Not Flavoured. Under GST 2.0 (effective 22 September 2025), HSN 0902 (tea) is taxed at 5% GST. This code falls under Chapter 09 — Coffee, tea, mate and spices.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 0902 at a glance
| HSN Code | 0902 |
| Description | Tea, Whether or Not Flavoured |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 09 — Coffee, tea, mate and spices |
| Heading | 0902 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 0902
HSN heading 0902 covers tea, whether or not flavoured, falling under Chapter 09 (coffee, tea, mate and spices). This is the home for the tea Indian businesses trade and consume every day: black tea (the most common variety sold in retail packs), green tea, and the partly oxidised types, in both bulk leaf and packaged forms, including the flavoured tea the heading explicitly takes in (for example masala, cardamom, jasmine, lemon or mint blends). Under GST 2.0, tea under 0902 sits at 5%, in the lowest non-nil slab, which keeps this everyday beverage staple lightly taxed. Because 0902 is a 4-digit heading, the specific product you sell, whether unfermented green tea, black fermented tea, or tea in immediate packings, is further pinned down by the 6- and 8-digit sub-codes beneath it. On the compliance side, this code goes on the tax invoice, feeds the HSN summary in GSTR-1, and travels on the e-way bill for tea consignments. A practical tip: classify by the goods, not the brand, herbal infusions that contain no actual tea leaf are a different chapter entirely, not 0902.
Sub-classifications under HSN 0902
24 more specific 6- and 8-digit codes fall under 0902 (tea). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 090210 | Green Tea (Not Fermented) in Immediate Packings of a Content Not Exceeding 2 | 5% |
| 090220 | Other Green Tea (Not Fermented): | 5% |
| 090230 | Black Tea (Fermented) and Partly Fermented Tea, in Immediate Packings of a Content Not Exceeding 3 kg. : | 5% |
| 090240 | Other Black Tea (Fermented) and Other Partly Fermented Tea : | 5% |
| 09021010 | Content Not Exceeding 25 G | 5% |
| 09021020 | Content Exceeding 25 G. but Not Exceeding 1 kg. | 5% |
| 09021030 | Content Exceeding 1 kg. but Not Exceeding 3 kg. | 5% |
| 09021090 | Other | 5% |
| 09022010 | Green Tea in Packets with Contents Exceeding 3 kg. but Not Exceeding 20 kg. | 5% |
| 09022020 | Green Tea in Bulk | 5% |
| 09022030 | Green Tea Agglomerated in Forms Such as Ball, Brick and Tablets | 5% |
| 09022040 | Green Tea Waste | 5% |
| 09022090 | Other | 5% |
| 09023010 | Content Not Exceeding 25 G. | 5% |
| 09023020 | Content Exceeding 25 G. but Not Exceeding 1 kg. | 5% |
| 09023030 | Content Exceeding 1 kg. but Not Exceeding 3 kg. | 5% |
| 09023090 | Other | 5% |
| 09024010 | Content Exceeding 3 kg. but Not Exceeding 20 kg. | 5% |
| 09024020 | Black Tea, Leaf in Bulk | 5% |
| 09024030 | Black Tea, Dust in Bulk | 5% |
| 09024040 | Tea Bags | 5% |
| 09024050 | Black tea, agglomerated in forms such as ball, brick and tablets | 5% |
| 09024060 | Black Tea, Waste | 5% |
| 09024090 | Other | 5% |
Frequently Asked Questions
What GST rate applies to flavoured tea like masala or jasmine tea under HSN 0902?
Which HSN digit length should I report for tea under 0902 on my GST invoice?
What is the HSN code for tea?
What is the GST rate on tea?
Which chapter does HSN code 0902 belong to?
Is the HSN code 0902 mandatory on invoices for tea?
Related HSN codes in Chapter 09
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