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The Goods and Services Act of 2017 classifies goods and services into several categories depending upon their consumption, production, manufacture, etc. To eliminate the confusion and ensure seamless categorisation and classification of a variety of goods in each category, the GST council adopted the Harmonised System of Nomenclature Codes, also popularly known as HSN Codes.

 

HSN code is an eight-digit code that gives a unique numerical identifier allotted to every good and service registered under GST Act in India. There are about 99 chapters in HSN codes, which are further bifurcated into 21 sections and 2,144 sub-sections. Chapter 9 of the HSN code mentions GST on tea, coffee, and spices of every variety.

HSN Code and GST Rate of Tea, Coffee, and Spices

Check out the table below to find out the GST on coffee -

HSN Code

Category description

GST Rate

901

Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011111

A Grade Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011112

B Grade Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011113

C Grade Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011119

Other Varieties Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011121

AB Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011122

PB Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011123

C Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011124

B/B/B Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011129

Other Variety of Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011131

AB Grade Rob Parchment Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011132

PB Grade Rob Parchment Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011133

C Grade Rob Parchment Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011139

Other Varieties of Rob Parchment (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

 

5%

9011141

AB Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011142

PB Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011143

C Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011144

B/B/B Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011145

Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in bulk quantities

5%

9011149

Other Varieties of Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011190

Varieties of Coffee (Not Roasted and not Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011200

Varieties of Coffee (Not Roasted and Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9012110

Varieties of Coffee (Roasted and not Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in bulk packing

5%

9012190

Varieties of Coffee (Roasted and not Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in other quantities

5%

9012210

Varieties of Coffee (Roasted and Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in bulk quantities

5%

9012290

Varieties of Coffee (Roasted and Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in other quantities

5%

9019010

Coffee Skins and Husks (Whether Roasted/Decaffeinated or not, or any substitute of coffee irrespective of its proportion)

5%

9019020

Substitute of Coffee irrespective of its proportion (Whether Roasted/Decaffeinated or with coffee skins and husks)

5%

Read the table to find HSN codes and GST on Tea and tea varieties

HSN Code

Category Description

GST Rate

902

Tea (Whether Flavoured or not)

5%

9021010

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing not more than 25 grams)

5%

9021020

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing more than 25 grams but less or equivalent to 1 Kg)

5%

9021030

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing more than 1 Kg but less or equivalent to 3 Kg)

5%

9021090

Tea (Whether Flavoured or not, Green Tea whether fermented or not in other quantities)

5%

9022010

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing more than 3 Kg but less or equivalent to 20 Kg)

5%

9022020

Green Tea (Whether Flavoured or not, not fermented) in bulk quantity

5%

9022030

Green Tea (Whether Flavoured or not, not fermented) agglomerated in forms such as tablets, balls, bricks, etc.

5%

9022040

Green Tea Waste (Whether Flavoured or not, not fermented)

5%

9022090

Other types of Green Tea (Whether Flavoured or not, not fermented)

5%

9023010

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing not more than 25 grams)

5%

9023020

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 25 grams but less or equivalent to 1 Kg)

5%

9023030

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 1 Kg but less or equivalent to 3 Kg)

5%

9023090

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 3 Kg)

5%

9024010

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 3 Kg but less or equivalent to 20 Kg)

5%

9024020

Tea Leaf (Whether Flavoured or not, Black Tea partly or completely fermented) in bulk quantity

5%

9024030

Tea Dust (Whether Flavoured or not, Black Tea partly or completely fermented) in bulk quantity

5%

9024040

Tea Bags (Whether Flavoured or not, Black Tea partly or completely fermented)

5%

9024050

Tea (Whether Flavoured or not, Black Tea partly or completely fermented) in tablet, ball, or brick forms known as agglomerated versions of tea

5%

9024060

Tea Waste (Whether Flavoured or not, Black Tea partly or completely fermented)

5%

9024090

Other types of Black Tea (Whether Flavoured or not, fermented)

5%

The HSN codes and GST for spices are listed in the table below -

HSN Code

Category Description

GST Rate

903

Mate

5%

904

Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, in Dried, Crushed, or Ground fruit form)

5%

9041110

Long Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041120

Light Black Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041130

Garbled Black Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041140

Ungarbled Black Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041150

Dehydrated Green Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041160

Pepper Pinheads (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041170

Frozen or Dried Green Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041180

Other than Green or Frozen Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041190

Other Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041200

Crushed or Ground Pepper (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

9042211

Chilly Powder (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

9042212

Chilly Seeds (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

9042221

Pepper Powder (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

905

Vanilla

5%

9051000

Vanilla (Neither Ground or Crushed)

5%

906

Cinnamon (Cinnamon Tree or Flowers in Ground or Crushed form)

5%

9061010

Cassia Cinnamon (Cinnamon Tree or Flowers in Ground or Crushed form)

5%

9061020

Cinnamon Bark (Neither Crushed or Ground)

5%

9061030

Cinnamon Tree Flowers (Neither Crushed or Ground)

 

5%

9061110

Cinnamon Bark (Cinnamomum Zeylanicum Blume Genus Neither Crushed or Ground)

5%

9061120

Cinnamon Tree Flowers (Cinnamomum Zeylanicum Blume Genus Neither Crushed or Ground)

5%

9062000

Cinnamon Tree Flowers (Crushed or Ground)

5%

907

Cloves (Stems or Whole Fruit)

5%

9071010

Extracted Cloves (Stems or Whole Fruit, Neither Crushed nor Ground)

5%

9071020

Cloves Not Extracted Apart from the Stem (Stems or Whole Fruit, Neither Crushed nor Ground)

5%

9072000

Cloves (Crushed or Ground)

5%

908

Nutmeg, MACE, and Cardamoms

5%

9081110

Nutmeg, MACE, and Cardamoms in Shell (Neither Crushed nor Ground)

5%

9081120

Shelled Nutmeg, MACE, and Cardamoms (Crushed or Ground)

5%

9083110

Large Amomum Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083120

Small Ellettaria, Alleppey Green Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083130

Small Coorg Green Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083140

Nutmeg, MACE, and Cardamoms (Small or Half Bleached, Neither Crushed nor Ground)

5%

9083150

Small or Mix Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083210

Powder of Nutmeg, MACE, and Cardamoms (Crushed or Ground)

5%

9083220

Small Cardamom Seeds (Crushed or Ground)

5%

9083230

Cardamom Husk (Crushed or Ground)

5%

909

Seeds of Fennel, Coriander, Cumin, Badian, Caraway, Anise (Crushed or Ground)

5%

9092110

Seeds of Fennel, Coriander, Cumin, Badian, Caraway, Anise (Neither Crushed nor Ground)

5%

910

Fresh Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101120

Dried and Unbleached Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101130

Dried and Bleached Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101190

Other types of Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101210

Powder of Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Crushed or Ground)

5%

9104010

Tejpat (Leaves of Cassia Lignea, Crushed or Ground)

5%

9109911

Celery

5%

9109913

Till (Roasted or not Roasted)

5%

9109914

Ajwain (Roasted or not Roasted)

5%

9109921

Cassia Powder

5%

9109923

Celery Powder

5%

9109924

Fenugreek Powder

5%

9109925

Till Powder

5%

9109926

Poppy Powder

5%

9109927

Mustard Powder

5%

 

Conclusion

The HSN code list is generally beneficial for traders and business owners during invoice preparation and calculation of GST on black pepper, cardamom, coffee, tea, etc. The unique numerical identity eliminates the chances of confusion and errors. One can find the HSN code online to check the applicable GST, for example, to find the GST rate on packed masala powder, the individual can go online and explore the particular masala under the HSN code list, and they will find the applicable GST rate without any hassle.