HSN Code 09023020 represents Black Tea (1-kg Pack) under GST classification. This code helps businesses identify Black Tea (1-kg Pack) 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 (1-kg Pack).
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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 (1-kg Pack) 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]
India’s Exports
FY 2024-25₹762 Cr
0.0207% of India’s total exports
India’s Imports
FY 2024-25₹1 Cr
0.0000% of India’s total imports
Trade Balance
FY 2024-25₹761 Cr
Surplus rank #443 of 12657 HSN codes
% of Sub-Chapter 0902
FY 2024-2510.82%
Share of Sub-Chapter 0902’s total exports in FY 2024-25
Import side: 0.15% of Sub-Chapter 0902’s imports
Rank Within Sub-Chapter 0902
FY 2024-25#4 of 20
Position by export value among HSN codes in Sub-Chapter 0902
Import-side rank: #12 of 20
At a glance
12.28%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#674
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+49.18%
Peak Growth Year
FY 2020-21 · strongest single-year move
10.82%
Contribution to Sub-Ch. 0902
Share of Sub-Chapter 0902 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, 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
CAGR · 7-Year
Exports
12.28% /yr
Imports
19.57% /yr
reference, FY 2024-25
Export
₹7,040.19 Cr
Import
₹739.50 Cr
Trade Balance
+6,300.69
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.
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.
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 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.
India's imports under HSN Code 09023020 have grown at 19.57% CAGR, reaching ₹1.14 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 09023020 and GST compliance.
It includes 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.
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 (1-kg Pack); Nil for exempt items if applicable).
Under HSN 09023020, Black Tea (1-kg Pack) 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.