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HSN Code 09023090: Other Black Tea in Packs Not Exceeding 3 kg

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.

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Description of Goods for HSN Code 09023090

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]

Chapter

09 - Coffee, tea, mate and spices

Sub Chapter

0902 - Tea, whether or not flavoured

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 09023090 not include?

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]

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]

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India’s Trade Performance — HSN Code 09023090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹156 Cr

+7.98% vs FY 2024-25

0.0040% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

+91.30% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹156 Cr

Trade Surplus

Surplus rank #1363 of 12872 HSN codes

% of Sub-Chapter 0902

FY 2025-26

1.97%

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

India Export-Import Trade Statistics for HSN Code 09023090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3510

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

FY 2019-20 Exp. Rank #2778

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

FY 2020-21 Exp. Rank #3225

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

FY 2021-22 Exp. Rank #2961

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

FY 2022-23 Exp. Rank #2429

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

FY 2023-24 Exp. Rank #2322

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

FY 2024-25 Exp. Rank #2193

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

FY 2025-26 Exp. Rank #2263

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

Consistently Surplus
Sub-Chapter 0902 total

reference, FY 2025-26

Export

₹7,929.15 Cr

Import

₹660.00 Cr

Trade Balance

+7,269.15

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 09023090 Export-Import Analysis

Consistent Export Growth: 25.64% CAGR Over 8 Years

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.

HSN Code 09023090 Ranked #2263 Among All 12872 HSN codes by Export Value

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.

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 ₹155.95 Crore in HSN Code 09023090 Goods

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.

Import Growth of −23.91% CAGR Signals Stable Import Dependency for Other Black Tea in Packs Not Exceeding 3 kg

India's imports under HSN Code 09023090 have grown at −23.91% CAGR, reaching ₹0.44 Crore in FY 2025-26.

HSN Code 09023090 Contributes 1.97% 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 1.97% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.07% share (rank #14).

Frequently Asked Questions

Clear answers to common queries about HSN Code 09023090 and GST compliance.

What products are classified under HSN 9023090 ?

It includes Other Black Tea in Packs Not Exceeding 3 kg

How much GST applies to 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.

Does packaging or labelling change the GST for Other Black Tea in Packs Not Exceeding 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.

How should mixed supplies be billed when Other Black Tea in Packs Not Exceeding 3 kg is sold with other items?

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).

Do e‑way bill and e‑invoice apply for Other Black Tea in Packs Not Exceeding 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 Other Black Tea in Packs Not Exceeding 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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.