HSN Code 09023020 represents Black Tea in Packs Over 25 g to 1 kg under GST classification. This code helps businesses identify Black Tea in Packs Over 25 g to 1 kg correctly for billing, taxation, and trade. With HSN Code 09023020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Black Tea in Packs Over 25 g to 1 kg.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 09023020 relates to the following description.
Description of Goods
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]
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Black Tea in Packs Over 25 g to 1 kg does not include products with the following descriptions.
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 not exceeding 25 g. [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 not exceeding 25 g. [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]
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹848 Cr
0.0217% of India’s total exports
India’s Imports
FY 2025-26< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹848 Cr
Surplus rank #452 of 12872 HSN codes
% of Sub-Chapter 0902
FY 2025-2610.70%
Share of Sub-Chapter 0902’s total exports in FY 2025-26
Import side: 0.06% of Sub-Chapter 0902’s imports
Rank Within Sub-Chapter 0902
FY 2025-26#3 of 20
Position by export value among HSN codes in Sub-Chapter 0902
Import-side rank: #15 of 20
At a glance
12.14%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#685
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+49.18%
Peak Growth Year
FY 2020-21 · strongest single-year move
10.70%
Contribution to Sub-Ch. 0902
Share of Sub-Chapter 0902 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+380.02
Exports
380.41 ₹ Cr
0.0166% share
— YoY
6.98% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.10% of Sub-Ch. 0902
Balance
+422.02
Exports
422.58 ₹ Cr
0.0192% share
+11.09% YoY
7.76% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+43.59% YoY
0.14% of Sub-Ch. 0902
Balance
+630.10
Exports
630.39 ₹ Cr
0.0293% share
+49.18% YoY
12.15% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−48.21% YoY
0.05% of Sub-Ch. 0902
Balance
+538.24
Exports
539.45 ₹ Cr
0.0172% share
−14.43% YoY
10.57% of Sub-Ch. 0902
Imports
1.21 ₹ Cr
0.0000% share
+317.24% YoY
0.29% of Sub-Ch. 0902
Balance
+497.64
Exports
498.12 ₹ Cr
0.0138% share
−7.66% YoY
8.36% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−60.33% YoY
0.11% of Sub-Ch. 0902
Balance
+627.24
Exports
628.59 ₹ Cr
0.0174% share
+26.19% YoY
10.21% of Sub-Ch. 0902
Imports
1.35 ₹ Cr
0.0000% share
+181.25% YoY
0.35% of Sub-Ch. 0902
Balance
+760.95
Exports
762.09 ₹ Cr
0.0207% share
+21.24% YoY
10.82% of Sub-Ch. 0902
Imports
1.14 ₹ Cr
0.0000% share
−15.56% YoY
0.15% of Sub-Ch. 0902
Balance
+847.70
Exports
848.12 ₹ Cr
0.0217% share
+11.29% YoY
10.70% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−63.16% YoY
0.06% of Sub-Ch. 0902
CAGR · 8-Year
Exports
12.14% /yr
Imports
1.06% /yr
reference, FY 2025-26
Export
₹7,929.15 Cr
Import
₹660.00 Cr
Trade Balance
+7,269.15
India's exports under HSN Code 09023020 have grown at a compound annual rate of 12.14% over 8 fiscal years, rising from ₹380.41 Crore in FY 2018-19 to ₹848.12 Crore in FY 2025-26.
In FY 2025-26, HSN Code 09023020 ranks #685 out of 12872 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #3 of 20. By trade surplus, it ranks #452 of 12872.
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.
In FY 2025-26, India's exports of ₹848.12 Cr exceeded imports of ₹0.42 Cr, resulting in a trade surplus of ₹847.70 Crore — ranking #452 of 12872 by surplus magnitude.
India's imports under HSN Code 09023020 have grown at 1.06% CAGR, reaching ₹0.42 Crore in FY 2025-26.
Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09023020 ranks #3 by export value — accounting for 10.70% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.06% share (rank #15).
Clear answers to common queries about HSN Code 09023020 and GST compliance.
It includes Black Tea in Packs Over 25 g to 1 kg
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.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black Tea in Packs Over 25 g to 1 kg; Nil for exempt items if applicable).
Under HSN 09023020, Black Tea in Packs Over 25 g to 1 kg attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.