---
title: "HSN Code for Black Tea (1-kg Pack) | HSN 09023020 GST Rate"
description: "Find HSN and GST Rates for 09023020 related to Black Tea (1-kg Pack) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-09023020/"
---

# HSN Code 09023020: Black Tea (1-kg 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 exceeding 25 g. but not exceeding 1 kg [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 9023020 ?

It includes Black Tea (1-kg Pack)

### Any common misclassification issue with Black Tea (1-kg 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.

### Can we claim ITC on inputs used to trade Black Tea (1-kg 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.

### How should mixed supplies be billed when Black Tea (1-kg 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 (1-kg Pack); Nil for exempt items if applicable).

### How much GST applies to Black Tea (1-kg Pack)?

Under HSN 09023020, Black Tea (1-kg Pack) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Black Tea (1-kg 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.

### Does packaging or labelling change the GST for Black Tea (1-kg Pack)?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

## India's trade performance: HSN Code 09023020 (FY 2024-25)

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

- Exports: ₹762 Cr (+21.24% YoY) — 0.0207% of India's total exports
- Imports: ₹1 Cr (−15.56% YoY) — 0.0000% of India's total imports
- Trade balance: ₹761 Cr (Surplus); surplus rank #443 of 12657 HSN codes
- Share of Sub-Chapter 0902: 10.82% of its exports; import side 0.15%
- Rank within Sub-Chapter 0902: #4 of 20 by export value; import-side #12

### Key metrics

- Export CAGR: 12.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #674 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.18% in FY 2020-21
- Contribution to Sub-Ch. 0902: 10.82% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 09023020

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 | 380.41 | 0.0166% | — | 6.98% | < ₹1 Crore | 0.0000% | — | 0.10% | +380.02 | #822 |
| FY 2019-20 | 422.58 | 0.0192% | +11.09% | 7.76% | < ₹1 Crore | 0.0000% | +43.59% | 0.14% | +422.02 | #759 |
| FY 2020-21 | 630.39 | 0.0293% | +49.18% | 12.15% | < ₹1 Crore | 0.0000% | −48.21% | 0.05% | +630.10 | #553 |
| FY 2021-22 | 539.45 | 0.0172% | −14.43% | 10.57% | 1.21 | 0.0000% | +317.24% | 0.29% | +538.24 | #805 |
| FY 2022-23 | 498.12 | 0.0138% | −7.66% | 8.36% | < ₹1 Crore | 0.0000% | −60.33% | 0.11% | +497.64 | #928 |
| FY 2023-24 | 628.59 | 0.0174% | +26.19% | 10.21% | 1.35 | 0.0000% | +181.25% | 0.35% | +627.24 | #782 |
| FY 2024-25 | 762.09 | 0.0207% | +21.24% | 10.82% | 1.14 | 0.0000% | −15.56% | 0.15% | +760.95 | #674 |

- CAGR (7-year): exports 12.28%/yr, imports 19.57%/yr (consistently Surplus)

## Key trade insights: HSN Code 09023020 export-import analysis

### Consistent export growth: 12.28% CAGR over 7 years

India's exports under HSN Code 09023020 have grown at a compound annual rate of 12.28% over 7 fiscal years, rising from ₹380.41 Crore in FY 2018-19 to ₹762.09 Crore in FY 2024-25.

### HSN Code 09023020 ranked #674 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 09023020 ranks #674 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #4 of 20. By trade surplus, it ranks #443 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 09023020 exports

The strongest single-year export movement for HSN Code 09023020 was recorded in FY 2020-21, when exports surged by 49.18% over the prior year.

### India maintains a trade surplus of ₹760.95 Crore in HSN Code 09023020 goods

In FY 2024-25, India's exports of ₹762.09 Cr exceeded imports of ₹1.14 Cr, resulting in a trade surplus of ₹760.95 Crore — ranking #443 of 12657 by surplus magnitude.

### Import growth of 19.57% CAGR signals rising demand for Black Tea (1-kg Pack)

India's imports under HSN Code 09023020 have grown at 19.57% CAGR, reaching ₹1.14 Crore in FY 2024-25.

### HSN Code 09023020 contributes 10.82% of Sub-Chapter 0902 exports — ranked #4

Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09023020 ranks #4 by export value — accounting for 10.82% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #12).

## 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) (this hsn code) | ₹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 |