What products are classified under HSN 9023010 ?
It includes Black Tea (Up to 25g Pack)
HSN Code 09023010 represents Black Tea (Up to 25g Pack) under GST classification. This code helps businesses identify Black Tea (Up to 25g Pack) correctly for billing, taxation, and trade. With HSN Code 09023010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Black Tea (Up to 25g Pack).
HSN Code 09023010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 09 | Coffee, tea, mate and spices | 0902 | Tea, whether or not flavoured | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :Content not exceeding 25 g. [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% |
Description of goods
Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :Content not exceeding 25 g. [other than unprocessed green leaves of tea]
Chapter
09 – Coffee, tea, mate and spices
Sub Chapter
0902 – Tea, whether or not flavoured
Black Tea (Up to 25g Pack) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Green tea (not fermented) in immediate packings of a content not exceeding 3 kg : Content not exceeding 25 g | |
| Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :Content exceeding 25 g. but not exceeding 1 kg | |
| Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :Content exceeding 1 kg. but not exceeding 3 kg | |
| Green tea (not fermented) in immediate packings of a content not exceeding 3 kg : Other | |
| Other green tea (not fermented): Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg [other than unprocessed green leaves of tea] | |
| Other green tea (not fermented): Green tea in bulk [other than unprocessed green leaves of tea] | |
| Other green tea (not fermented): Green tea agglomerated in forms such as ball,brick and tablets [other than unprocessed green leaves of tea] | |
| Other green tea (not fermented): Green tea waste [other than unprocessed green leaves of tea] | |
| Other green tea (not fermented): Other [other than unprocessed green leaves of tea] | |
| Other green tea (not fermented): Other [ unprocessed green leaves of tea] | |
| Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :Content exceeding 25 g. but not exceeding 1 kg [other than unprocessed green leaves of tea] | |
| Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :Content exceeding 1 kg. but not exceeding 3 kg. [other than unprocessed green leaves of tea] | |
| Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. : Other [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Content exceeding 3 kg. but not exceeding 20 kg. [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Black tea, leaf in bulk [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Black tea, dust in bulk [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Tea bags [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Black tea, agglomerated in forms such as ball,brick and tablets [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Black tea, waste [other than unprocessed green leaves of tea] | |
| Other black tea (fermented) and other partly fermented tea : Other [other than unprocessed green leaves of tea] |
Green tea (not fermented) in immediate packings of a content not exceeding 3 kg : Content not exceeding 25 g
Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :Content exceeding 25 g. but not exceeding 1 kg
Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :Content exceeding 1 kg. but not exceeding 3 kg
Green tea (not fermented) in immediate packings of a content not exceeding 3 kg : Other
Other green tea (not fermented): Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg [other than unprocessed green leaves of tea]
Other green tea (not fermented): Green tea in bulk [other than unprocessed green leaves of tea]
Other green tea (not fermented): Green tea agglomerated in forms such as ball,brick and tablets [other than unprocessed green leaves of tea]
Other green tea (not fermented): Green tea waste [other than unprocessed green leaves of tea]
Other green tea (not fermented): Other [other than unprocessed green leaves of tea]
Other green tea (not fermented): Other [ unprocessed green leaves of tea]
Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :Content exceeding 25 g. but not exceeding 1 kg [other than unprocessed green leaves of tea]
Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :Content exceeding 1 kg. but not exceeding 3 kg. [other than unprocessed green leaves of tea]
Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. : Other [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Content exceeding 3 kg. but not exceeding 20 kg. [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Black tea, leaf in bulk [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Black tea, dust in bulk [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Tea bags [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Black tea, agglomerated in forms such as ball,brick and tablets [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Black tea, waste [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Other [other than unprocessed green leaves of tea]
It includes Black Tea (Up to 25g Pack)
Under HSN 09023010, Black Tea (Up to 25g Pack) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black Tea (Up to 25g Pack); Nil for exempt items if applicable).
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.