---
title: "HSN Code for Black Tea (Up to 25g Pack) | HSN 09023010 GST Rate"
description: "Find HSN and GST Rates for 09023010 related to Black Tea (Up to 25g Pack) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-09023010/"
---

# HSN Code 09023010: Black Tea (Up to 25g Pack)

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 09: Coffee, Tea, Mate and Spices](https://busy.in/hsn/chapter-09/)
- [Sub-chapter 0902: Tea, flavoured or not](https://busy.in/hsn/sub-chapter-0902/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 9023010 ?

It includes Black Tea (Up to 25g Pack)

### How much GST applies to 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.

### How should mixed supplies be billed when Black Tea (Up to 25g Pack) is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Black Tea (Up to 25g Pack)?

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.

### Can we claim ITC on inputs used to trade Black Tea (Up to 25g Pack)?

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.

### Any common misclassification issue with Black Tea (Up to 25g Pack)?

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.

## India's trade performance: HSN Code 09023010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹31 Cr (+77.65% YoY) — 0.0009% of India's total exports
- Imports: < ₹1 Crore (−72.12% YoY) — 0.0000% of India's total imports
- Trade balance: ₹31 Cr (Surplus); surplus rank #2509 of 12657 HSN codes
- Share of Sub-Chapter 0902: 0.45% of its exports; import side 0.09%
- Rank within Sub-Chapter 0902: #12 of 20 by export value; import-side #14

### Key metrics

- Export CAGR: 39.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4259 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +894.29% in FY 2021-22
- Contribution to Sub-Ch. 0902: 0.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 09023010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0902 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0902 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.21 | 0.0002% | — | 0.08% | < ₹1 Crore | 0.0000% | — | 0.01% | +4.19 | #6084 |
| FY 2019-20 | 2.03 | 0.0001% | −51.78% | 0.04% | < ₹1 Crore | 0.0000% | +450.00% | 0.03% | +1.92 | #6916 |
| FY 2020-21 | 1.75 | 0.0001% | −13.79% | 0.03% | < ₹1 Crore | 0.0000% | +9.09% | 0.02% | +1.63 | #7128 |
| FY 2021-22 | 17.40 | 0.0006% | +894.29% | 0.34% | 1.65 | 0.0000% | +1,275.00% | 0.40% | +15.75 | #4774 |
| FY 2022-23 | 17.44 | 0.0005% | +0.23% | 0.29% | 1.59 | 0.0000% | −3.64% | 0.36% | +15.85 | #4846 |
| FY 2023-24 | 17.72 | 0.0005% | +1.61% | 0.29% | 2.26 | 0.0000% | +42.14% | 0.58% | +15.46 | #4933 |
| FY 2024-25 | 31.48 | 0.0009% | +77.65% | 0.45% | < ₹1 Crore | 0.0000% | −72.12% | 0.09% | +30.85 | #4259 |

- CAGR (7-year): exports 39.84%/yr, imports 77.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 09023010 export-import analysis

### Consistent export growth: 39.84% CAGR over 7 years

India's exports under HSN Code 09023010 have grown at a compound annual rate of 39.84% over 7 fiscal years, rising from ₹4.21 Crore in FY 2018-19 to ₹31.48 Crore in FY 2024-25.

### HSN Code 09023010 ranked #4259 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 09023010 ranks #4259 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #12 of 20. By trade surplus, it ranks #2509 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 09023010 exports

The strongest single-year export movement for HSN Code 09023010 was recorded in FY 2021-22, when exports surged by 894.29% over the prior year.

### India maintains a trade surplus of ₹30.85 Crore in HSN Code 09023010 goods

In FY 2024-25, India's exports of ₹31.48 Cr exceeded imports of ₹0.63 Cr, resulting in a trade surplus of ₹30.85 Crore — ranking #2509 of 12657 by surplus magnitude.

### Import growth of 77.71% CAGR signals rising demand for Black Tea (Up to 25g Pack)

India's imports under HSN Code 09023010 have grown at 77.71% CAGR, reaching ₹0.63 Crore in FY 2024-25.

### HSN Code 09023010 contributes 0.45% of Sub-Chapter 0902 exports — ranked #12

Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09023010 ranks #12 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #14).

## Related HSN Codes in Sub-Chapter 0902

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 09024020: Black Tea Leaf](https://busy.in/hsn/hsn-09024020/) | ₹2,383 Cr |
| #2 | [HSN Code 09024010: Black Tea (Content >3kg, ≤20kg)](https://busy.in/hsn/hsn-09024010/) | ₹1,636 Cr |
| #3 | [HSN Code 09024040: Tea Bags](https://busy.in/hsn/hsn-09024040/) | ₹774 Cr |
| #4 | [HSN Code 09023020: Black Tea (1-kg Pack)](https://busy.in/hsn/hsn-09023020/) | ₹762 Cr |
| #5 | [HSN Code 09024090: Black tea, other](https://busy.in/hsn/hsn-09024090/) | ₹698 Cr |
| #6 | [HSN Code 09024030: Black Tea Dust](https://busy.in/hsn/hsn-09024030/) | ₹355 Cr |
| #7 | [HSN Code 09023090: Black Tea (Other)](https://busy.in/hsn/hsn-09023090/) | ₹145 Cr |
| #8 | [HSN Code 09022020: Green tea in bulk](https://busy.in/hsn/hsn-09022020/) | ₹62 Cr |
| #9 | [HSN Code 09021090: Green tea, other](https://busy.in/hsn/hsn-09021090/) | ₹52 Cr |
| #10 | [HSN Code 09023030: Black tea, 1 kg – 3 kg](https://busy.in/hsn/hsn-09023030/) | ₹41 Cr |
| #12 | HSN Code 09023010: Black Tea (Up to 25g Pack) (this hsn code) | ₹31 Cr |