--- title: "HSN Code for Black Tea Leaf | HSN 09024020 GST Rate" description: "Find HSN and GST Rates for 09024020 related to Black Tea Leaf with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-09024020/" --- # HSN Code 09024020: Black Tea Leaf - [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 : Black tea, leaf in bulk [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 9024020 ? It includes Black Tea Leaf ### Do e‑way bill and e‑invoice apply for Black Tea Leaf? 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. ### Does packaging or labelling change the GST for Black Tea Leaf? 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. ### Any common misclassification issue with Black Tea Leaf? 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. ### Can we claim ITC on inputs used to trade Black Tea Leaf? 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 Leaf is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black Tea Leaf; Nil for exempt items if applicable). ## India's trade performance: HSN Code 09024020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,383 Cr (+5.62% YoY) — 0.0647% of India's total exports - Imports: ₹215 Cr (+21.32% YoY) — 0.0035% of India's total imports - Trade balance: ₹2,167 Cr (Surplus); surplus rank #168 of 12657 HSN codes - Share of Sub-Chapter 0902: 33.85% of its exports; import side 29.14% - Rank within Sub-Chapter 0902: #1 of 20 by export value; import-side #2 ### Key metrics - Export CAGR: 1.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #221 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +50.76% in FY 2022-23 - Contribution to Sub-Ch. 0902: 33.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 09024020 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 | 2,224.24 | 0.0973% | — | 40.79% | 140.67 | 0.0039% | — | 35.18% | +2,083.57 | #139 | | FY 2019-20 | 1,682.89 | 0.0765% | −24.34% | 30.90% | 143.95 | 0.0043% | +2.33% | 36.92% | +1,538.94 | #193 | | FY 2020-21 | 1,520.89 | 0.0707% | −9.63% | 29.31% | 146.01 | 0.0050% | +1.43% | 26.09% | +1,374.88 | #219 | | FY 2021-22 | 1,753.00 | 0.0559% | +15.26% | 34.35% | 131.83 | 0.0029% | −9.71% | 31.58% | +1,621.17 | #269 | | FY 2022-23 | 2,642.78 | 0.0730% | +50.76% | 44.33% | 179.23 | 0.0031% | +35.96% | 41.01% | +2,463.55 | #185 | | FY 2023-24 | 2,256.09 | 0.0624% | −14.63% | 36.65% | 177.60 | 0.0032% | −0.91% | 45.94% | +2,078.49 | #218 | | FY 2024-25 | 2,382.83 | 0.0647% | +5.62% | 33.85% | 215.46 | 0.0035% | +21.32% | 29.14% | +2,167.37 | #221 | - CAGR (7-year): exports 1.15%/yr, imports 7.36%/yr (consistently Surplus) ## Key trade insights: HSN Code 09024020 export-import analysis ### Consistent export growth: 1.15% CAGR over 7 years India's exports under HSN Code 09024020 have grown at a compound annual rate of 1.15% over 7 fiscal years, rising from ₹2,224.24 Crore in FY 2018-19 to ₹2,382.83 Crore in FY 2024-25. ### HSN Code 09024020 ranked #221 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 09024020 ranks #221 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #1 of 20. By trade surplus, it ranks #168 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 09024020 exports The strongest single-year export movement for HSN Code 09024020 was recorded in FY 2022-23, when exports surged by 50.76% over the prior year. ### India maintains a trade surplus of ₹2,167.37 Crore in HSN Code 09024020 goods In FY 2024-25, India's exports of ₹2,382.83 Cr exceeded imports of ₹215.46 Cr, resulting in a trade surplus of ₹2,167.37 Crore — ranking #168 of 12657 by surplus magnitude. ### Import growth of 7.36% CAGR signals stable import dependency for Black Tea Leaf India's imports under HSN Code 09024020 have grown at 7.36% CAGR, reaching ₹215.46 Crore in FY 2024-25. ### HSN Code 09024020 contributes 33.85% of Sub-Chapter 0902 exports — ranked #1 Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09024020 ranks #1 by export value — accounting for 33.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 29.14% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-09023030/) | ₹41 Cr |