---
title: "HSN Code for Black Tea (Content >3kg, ≤20kg) | HSN 09024010 GST Rate"
description: "Find HSN and GST Rates for 09024010 related to Black Tea (Content >3kg, ≤20kg) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-09024010/"
---

# HSN Code 09024010: Black Tea (Content >3kg, ≤20kg)

- [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 |
| --- | --- | --- | --- | --- |
| 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] | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 9024010 ?

It includes Black Tea (Content >3kg, ≤20kg)

### Can we claim ITC on inputs used to trade Black Tea (Content >3kg, ≤20kg)?

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 much GST applies to Black Tea (Content >3kg, ≤20kg)?

Under HSN 09024010, Black Tea (Content >3kg, ≤20kg) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### How should mixed supplies be billed when Black Tea (Content >3kg, ≤20kg) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black Tea (Content >3kg, ≤20kg); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Black Tea (Content >3kg, ≤20kg)?

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.

### Do e‑way bill and e‑invoice apply for Black Tea (Content >3kg, ≤20kg)?

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.

## India's trade performance: HSN Code 09024010 (FY 2024-25)

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

- Exports: ₹1,636 Cr (+23.45% YoY) — 0.0444% of India's total exports
- Imports: ₹5 Cr (−6.81% YoY) — 0.0001% of India's total imports
- Trade balance: ₹1,631 Cr (Surplus); surplus rank #242 of 12657 HSN codes
- Share of Sub-Chapter 0902: 23.23% of its exports; import side 0.67%
- Rank within Sub-Chapter 0902: #2 of 20 by export value; import-side #5

### Key metrics

- Export CAGR: 1.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #339 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +23.45% in FY 2024-25
- Contribution to Sub-Ch. 0902: 23.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 09024010

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 | 1,506.01 | 0.0659% | — | 27.62% | < ₹1 Crore | 0.0000% | — | 0.18% | +1,505.29 | #218 |
| FY 2019-20 | 1,691.57 | 0.0768% | +12.32% | 31.06% | 5.58 | 0.0002% | +675.00% | 1.43% | +1,685.99 | #191 |
| FY 2020-21 | 1,404.45 | 0.0653% | −16.97% | 27.06% | 16.76 | 0.0006% | +200.36% | 3.00% | +1,387.69 | #237 |
| FY 2021-22 | 1,247.50 | 0.0398% | −11.18% | 24.45% | 23.34 | 0.0005% | +39.26% | 5.59% | +1,224.16 | #390 |
| FY 2022-23 | 1,211.30 | 0.0335% | −2.90% | 20.32% | 5.69 | 0.0001% | −75.62% | 1.30% | +1,205.61 | #413 |
| FY 2023-24 | 1,324.92 | 0.0366% | +9.38% | 21.52% | 5.29 | 0.0001% | −7.03% | 1.37% | +1,319.63 | #387 |
| FY 2024-25 | 1,635.65 | 0.0444% | +23.45% | 23.23% | 4.93 | 0.0001% | −6.81% | 0.67% | +1,630.72 | #339 |

- CAGR (7-year): exports 1.39%/yr, imports 37.80%/yr (consistently Surplus)

## Key trade insights: HSN Code 09024010 export-import analysis

### Consistent export growth: 1.39% CAGR over 7 years

India's exports under HSN Code 09024010 have grown at a compound annual rate of 1.39% over 7 fiscal years, rising from ₹1,506.01 Crore in FY 2018-19 to ₹1,635.65 Crore in FY 2024-25.

### HSN Code 09024010 ranked #339 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 09024010 ranks #339 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #2 of 20. By trade surplus, it ranks #242 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 09024010 exports

The strongest single-year export movement for HSN Code 09024010 was recorded in FY 2024-25, when exports surged by 23.45% over the prior year.

### India maintains a trade surplus of ₹1,630.72 Crore in HSN Code 09024010 goods

In FY 2024-25, India's exports of ₹1,635.65 Cr exceeded imports of ₹4.93 Cr, resulting in a trade surplus of ₹1,630.72 Crore — ranking #242 of 12657 by surplus magnitude.

### Import growth of 37.80% CAGR signals rising demand for Black Tea (Content >3kg, ≤20kg)

India's imports under HSN Code 09024010 have grown at 37.80% CAGR, reaching ₹4.93 Crore in FY 2024-25.

### HSN Code 09024010 contributes 23.23% of Sub-Chapter 0902 exports — ranked #2

Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09024010 ranks #2 by export value — accounting for 23.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.67% share (rank #5).

## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-09023030/) | ₹41 Cr |