New GST for Spices: Tax Rate on Whole and Ground Spices in India
Quick Summary
- Unbranded whole spices sold loose are exempt from GST, while branded or packaged whole spices have a 5% GST rate.
- Unbranded powdered spices are taxed at 5%, but branded powdered spices can be taxed at 5% or 18% depending on their classification.
- Spice mixes like garam masala are taxed at 5%, but mixes with additives can be taxed at 18%.
- Branded spices attract GST even if the same product is exempt when sold loose and unbranded.
- GST-registered spice traders can claim Input Tax Credit on costs like packaging and logistics.
India is famous for its spices, with every kitchen shelf stacked with turmeric, cumin, red chilli, garam masala, and more. Whether sold whole or in powdered form, loose or branded, spices fall under GST . In this blog, we explain the spices HSN code and GST rate, classifications, and what makes a spice item taxable or exempt.
The applicable GST rate depends on whether the spice is branded, packaged, or processed. Below are the expected new GST rates (no compensation cess) effective after 22 Sep 2025.
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New GST Rate on Spices in India
Spices are mainly classified under Chapter 9 of the HSN. For most common spice products, such as whole, crushed, and ground spices, and simple spice mixtures still classifiable under Chapter 9, the applicable GST rate is 5%.
The more important rate split is not simply “branded vs unbranded,” but whether the product remains a spice under Chapter 9 or becomes a prepared condiment / mixed seasoning under HSN 2103. Under the revised rate structure after 22 Sep 2025, goods under HSN 2103 moved from 12% to 18%.
GST Rate on Spices
| Type of Spice Product | Common HSN Code | New GST Rate (After 22 Sep 2025) |
Old GST Rate (Before 22 Sep 2025) |
Note |
|---|---|---|---|---|
| Whole spices such as pepper, cinnamon, cloves, cardamom, cumin, coriander | 0904-0910 | 5% | 5% | Normal Chapter 9 spice rate |
| Powdered single spices such as chilli powder, turmeric powder, coriander powder | 0904-0910 | 5% | 5% | Still 5% when classifiable as Chapter 9 spices |
| Simple spice mixtures classifiable as spices under Chapter 9 | 0910 | 5% | 5% | Example: mixtures that remain simple spice blends |
| Mixed condiments and mixed seasonings | 2103 | 18% | 12% | This is the main post 22 Sep 2025 change |
| Curry paste, prepared seasonings, prepared masala products classifiable under 2103 | 2103 | 18% | 12% | Prepared products under 2103 moved up with the slab rationalisation |
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 5%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 5%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 5%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 12%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 12%
GST on Ground Masala and Spice Mixes
Common products like red chilli powder, turmeric powder, coriander powder, cumin powder, and similar single-spice powders usually stay under Chapter 9 and attract 5% GST. But products like garam masala, chaat masala, curry paste, mixed seasonings, and prepared spice blends may shift to HSN 2103 if treated as mixed condiments or mixed seasonings, in which case the rate is 18%.
How to Calculate GST on Spices
GST on spices is calculated on the taxable value of the goods and depends mainly on whether the product is taxed at 5% or 18%. For most ordinary spices under Chapter 9, use 5%. For prepared condiments or mixed seasonings under 2103, use 18% after 22 Sep 2025.
GST Amount = Taxable Value × GST Rate
Final Invoice Value = Taxable Value + GST Amount
Example 1: Turmeric powder at 5%
Suppose the taxable value is Rs 5,000.
GST = 5,000 × 5% = Rs 250
Final Invoice Value = 5,000 + 250 = Rs 5,250
Example 2: Whole cumin at 5%
Suppose the taxable value is Rs 12,000.
GST = 12,000 × 5% = Rs 600
Final Invoice Value = 12,000 + 600 = Rs 12,600
Example 3: Prepared spice seasoning under 2103 at 18%
Suppose a prepared mixed seasoning has a taxable value of Rs 10,000.
GST = 10,000 × 18% = Rs 1,800
Final Invoice Value = 10,000 + 1,800 = Rs 11,800
Input Tax Credit for Spice Sellers
If you’re a GST-registered trader, manufacturer, or exporter, you may be eligible to claim Input Tax Credit on packaging, processing, and logistics costs incurred while selling taxable spice items.
Understanding the gst for spices helps food retailers, spice processors, and even households know the price breakdown better. From turmeric to garam masala, GST plays a role in how we spice up our meals.
