---
title: "HSN Code for Black Tea (Other) | HSN 09023090 GST Rate"
description: "Find HSN and GST Rates for 09023090 related to Black Tea (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-09023090/"
---

# HSN Code 09023090: Black Tea (Other)

- [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. : Other [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 9023090 ?

It includes Black Tea (Other)

### How much GST applies to Black Tea (Other)?

Under HSN 09023090, Black Tea (Other) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Black Tea (Other)?

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.

### How should mixed supplies be billed when Black Tea (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black Tea (Other); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Black Tea (Other)?

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 (Other)?

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 09023090 (FY 2024-25)

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

- Exports: ₹145 Cr (+16.44% YoY) — 0.0039% of India's total exports
- Imports: < ₹1 Crore (−28.13% YoY) — 0.0000% of India's total imports
- Trade balance: ₹145 Cr (Surplus); surplus rank #1355 of 12657 HSN codes
- Share of Sub-Chapter 0902: 2.06% of its exports; import side 0.03%
- Rank within Sub-Chapter 0902: #7 of 20 by export value; import-side #17

### Key metrics

- Export CAGR: 28.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2193 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +69.70% in FY 2019-20
- Contribution to Sub-Ch. 0902: 2.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 09023090

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 | 31.65 | 0.0014% | — | 0.58% | 2.98 | 0.0001% | — | 0.75% | +28.67 | #3510 |
| FY 2019-20 | 53.71 | 0.0024% | +69.70% | 0.99% | 2.90 | 0.0001% | −2.68% | 0.74% | +50.81 | #2778 |
| FY 2020-21 | 40.97 | 0.0019% | −23.72% | 0.79% | < ₹1 Crore | 0.0000% | −87.93% | 0.06% | +40.62 | #3225 |
| FY 2021-22 | 66.15 | 0.0021% | +61.46% | 1.30% | < ₹1 Crore | 0.0000% | +34.29% | 0.11% | +65.68 | #2961 |
| FY 2022-23 | 108.39 | 0.0030% | +63.85% | 1.82% | < ₹1 Crore | 0.0000% | −17.02% | 0.09% | +108.00 | #2429 |
| FY 2023-24 | 124.38 | 0.0034% | +14.75% | 2.02% | < ₹1 Crore | 0.0000% | −17.95% | 0.08% | +124.06 | #2322 |
| FY 2024-25 | 144.83 | 0.0039% | +16.44% | 2.06% | < ₹1 Crore | 0.0000% | −28.13% | 0.03% | +144.60 | #2193 |

- CAGR (7-year): exports 28.85%/yr, imports -34.75%/yr (consistently Surplus)

## Key trade insights: HSN Code 09023090 export-import analysis

### Consistent export growth: 28.85% CAGR over 7 years

India's exports under HSN Code 09023090 have grown at a compound annual rate of 28.85% over 7 fiscal years, rising from ₹31.65 Crore in FY 2018-19 to ₹144.83 Crore in FY 2024-25.

### HSN Code 09023090 ranked #2193 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 09023090 ranks #2193 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #7 of 20. By trade surplus, it ranks #1355 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 09023090 exports

The strongest single-year export movement for HSN Code 09023090 was recorded in FY 2019-20, when exports surged by 69.70% over the prior year.

### India maintains a trade surplus of ₹144.60 Crore in HSN Code 09023090 goods

In FY 2024-25, India's exports of ₹144.83 Cr exceeded imports of ₹0.23 Cr, resulting in a trade surplus of ₹144.60 Crore — ranking #1355 of 12657 by surplus magnitude.

### Import growth of -34.75% CAGR signals stable import dependency for Black Tea (Other)

India's imports under HSN Code 09023090 have grown at -34.75% CAGR, reaching ₹0.23 Crore in FY 2024-25.

### HSN Code 09023090 contributes 2.06% of Sub-Chapter 0902 exports — ranked #7

Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09023090 ranks #7 by export value — accounting for 2.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #17).

## 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) (this hsn code) | ₹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 |