--- title: "HSN Code for Black tea, 1 kg – 3 kg | HSN 09023030 GST Rate" description: "Find HSN and GST Rates for 09023030 related to Black tea, 1 kg – 3 kg with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-09023030/" --- # HSN Code 09023030: Black tea, 1 kg – 3 kg - [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 1 kg. but not exceeding 3 kg. [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 9023030 ? It includes Black tea, 1 kg – 3 kg ### Do e‑way bill and e‑invoice apply for Black tea, 1 kg – 3 kg? 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. ### Any common misclassification issue with Black tea, 1 kg – 3 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. ### How much GST applies to Black tea, 1 kg – 3 kg? Under HSN 09023030, Black tea, 1 kg – 3 kg attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade Black tea, 1 kg – 3 kg? 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 – 3 kg 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 – 3 kg; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Black tea, 1 kg – 3 kg? 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 09023030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹41 Cr (+6.38% YoY) — 0.0011% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹41 Cr (Surplus); surplus rank #2303 of 12657 HSN codes - Share of Sub-Chapter 0902: 0.58% of its exports; import side 0.00% - Rank within Sub-Chapter 0902: #10 of 20 by export value ### Key metrics - Export CAGR: 11.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3897 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42.99% in FY 2020-21 - Contribution to Sub-Ch. 0902: 0.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 09023030 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 | 20.94 | 0.0009% | — | 0.38% | Nil | 0.0000% | — | 0.00% | +20.94 | #4050 | | FY 2019-20 | 23.98 | 0.0011% | +14.52% | 0.44% | Nil | 0.0000% | — | 0.00% | +23.98 | #3879 | | FY 2020-21 | 34.29 | 0.0016% | +42.99% | 0.66% | Nil | 0.0000% | — | 0.00% | +34.29 | #3468 | | FY 2021-22 | 27.74 | 0.0009% | −19.10% | 0.54% | < ₹1 Crore | 0.0000% | — | 0.01% | +27.71 | #4137 | | FY 2022-23 | 34.10 | 0.0009% | +22.93% | 0.57% | Nil | 0.0000% | −100.00% | 0.00% | +34.10 | #3982 | | FY 2023-24 | 38.56 | 0.0011% | +13.08% | 0.63% | < ₹1 Crore | 0.0000% | — | 0.02% | +38.47 | #3889 | | FY 2024-25 | 41.02 | 0.0011% | +6.38% | 0.58% | Nil | 0.0000% | −100.00% | 0.00% | +41.02 | #3897 | - CAGR (7-year): exports 11.86%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 09023030 export-import analysis ### Consistent export growth: 11.86% CAGR over 7 years India's exports under HSN Code 09023030 have grown at a compound annual rate of 11.86% over 7 fiscal years, rising from ₹20.94 Crore in FY 2018-19 to ₹41.02 Crore in FY 2024-25. ### HSN Code 09023030 ranked #3897 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 09023030 ranks #3897 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #10 of 20. By trade surplus, it ranks #2303 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 09023030 exports The strongest single-year export movement for HSN Code 09023030 was recorded in FY 2020-21, when exports surged by 42.99% over the prior year. ### India maintains a trade surplus of ₹41.02 Crore in HSN Code 09023030 goods In FY 2024-25, India's exports of ₹41.02 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹41.02 Crore — ranking #2303 of 12657 by surplus magnitude. ### HSN Code 09023030 contributes 0.58% of Sub-Chapter 0902 exports — ranked #10 Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09023030 ranks #10 by export value — accounting for 0.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 (this hsn code) | ₹41 Cr |