Description of Goods
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]
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
HSN Code 09023090 represents Other Black Tea in Packs Not Exceeding 3 kg under GST classification. This code helps businesses identify Other Black Tea in Packs Not Exceeding 3 kg correctly for billing, taxation, and trade. With HSN Code 09023090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Black Tea in Packs Not Exceeding 3 kg.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 09023090 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. : Other [other than unprocessed green leaves of tea]
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Other Black Tea in Packs Not Exceeding 3 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 25 g. but not exceeding 1 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. :Content exceeding 1 kg. but not exceeding 3 kg. [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 25 g. but not exceeding 1 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. :Content exceeding 1 kg. but not exceeding 3 kg. [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₹156 Cr
0.0040% 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₹156 Cr
Surplus rank #1363 of 12872 HSN codes
% of Sub-Chapter 0902
FY 2025-261.97%
Share of Sub-Chapter 0902’s total exports in FY 2025-26
Import side: 0.07% of Sub-Chapter 0902’s imports
Rank Within Sub-Chapter 0902
FY 2025-26#7 of 20
Position by export value among HSN codes in Sub-Chapter 0902
Import-side rank: #14 of 20
At a glance
25.64%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#2263
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+69.70%
Peak Growth Year
FY 2019-20 · strongest single-year move
1.97%
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
+28.67
Exports
31.65 ₹ Cr
0.0014% share
— YoY
0.58% of Sub-Ch. 0902
Imports
2.98 ₹ Cr
0.0001% share
— YoY
0.75% of Sub-Ch. 0902
Balance
+50.81
Exports
53.71 ₹ Cr
0.0024% share
+69.70% YoY
0.99% of Sub-Ch. 0902
Imports
2.90 ₹ Cr
0.0001% share
−2.68% YoY
0.74% of Sub-Ch. 0902
Balance
+40.62
Exports
40.97 ₹ Cr
0.0019% share
−23.72% YoY
0.79% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−87.93% YoY
0.06% of Sub-Ch. 0902
Balance
+65.68
Exports
66.15 ₹ Cr
0.0021% share
+61.46% YoY
1.30% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+34.29% YoY
0.11% of Sub-Ch. 0902
Balance
+108.00
Exports
108.39 ₹ Cr
0.0030% share
+63.85% YoY
1.82% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−17.02% YoY
0.09% of Sub-Ch. 0902
Balance
+124.06
Exports
124.38 ₹ Cr
0.0034% share
+14.75% YoY
2.02% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−17.95% YoY
0.08% of Sub-Ch. 0902
Balance
+144.60
Exports
144.83 ₹ Cr
0.0039% share
+16.44% YoY
2.06% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−28.13% YoY
0.03% of Sub-Ch. 0902
Balance
+155.95
Exports
156.39 ₹ Cr
0.0040% share
+7.98% YoY
1.97% of Sub-Ch. 0902
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+91.30% YoY
0.07% of Sub-Ch. 0902
CAGR · 8-Year
Exports
25.64% /yr
Imports
−23.91% /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 09023090 have grown at a compound annual rate of 25.64% over 8 fiscal years, rising from ₹31.65 Crore in FY 2018-19 to ₹156.39 Crore in FY 2025-26.
In FY 2025-26, HSN Code 09023090 ranks #2263 out of 12872 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #7 of 20. By trade surplus, it ranks #1363 of 12872.
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.
In FY 2025-26, India's exports of ₹156.39 Cr exceeded imports of ₹0.44 Cr, resulting in a trade surplus of ₹155.95 Crore — ranking #1363 of 12872 by surplus magnitude.
India's imports under HSN Code 09023090 have grown at −23.91% CAGR, reaching ₹0.44 Crore in FY 2025-26.
Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09023090 ranks #7 by export value — accounting for 1.97% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.07% share (rank #14).
Clear answers to common queries about HSN Code 09023090 and GST compliance.
It includes Other Black Tea in Packs Not Exceeding 3 kg
Under HSN 09023090, Other Black Tea in Packs Not Exceeding 3 kg attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Black Tea in Packs Not Exceeding 3 kg; Nil for exempt items if applicable).
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.
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.