HSN Code 09024020: Black Tea Leaf

HSN Code 09024020 represents Black Tea Leaf under GST classification. This code helps businesses identify Black Tea Leaf correctly for billing, taxation, and trade. With HSN Code 09024020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Black Tea Leaf.

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Description of Goods for HSN Code 09024020

HSN Code 09024020 relates to the following description.

Description of Goods

Other black tea (fermented) and other partly fermented tea : Black tea, leaf in bulk [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 09024020 not include?

Black Tea Leaf 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]

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]

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, 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]

India’s Trade Performance — HSN Code 09024020 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,383 Cr

+5.62% vs FY 2023-24

0.0647% of India’s total exports

India’s Imports

FY 2024-25

₹215 Cr

+21.32% vs FY 2023-24

0.0035% of India’s total imports

Trade Balance

FY 2024-25

₹2,167 Cr

Trade Surplus

Surplus rank #168 of 12657 HSN codes

% of Sub-Chapter 0902

FY 2024-25

33.85%

Share of Sub-Chapter 0902’s total exports in FY 2024-25

Import side: 29.14% of Sub-Chapter 0902’s imports

Rank Within Sub-Chapter 0902

FY 2024-25

#1 of 20

Position by export value among HSN codes in Sub-Chapter 0902

Import-side rank: #2 of 20

At a glance

1.15%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#221

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+50.76%

Peak Growth Year

FY 2022-23 · strongest single-year move

33.85%

Contribution to Sub-Ch. 0902

Share of Sub-Chapter 0902 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #139

Balance

+2,083.57

Exports

2,224.24 ₹ Cr

0.0973% share

YoY

40.79% of Sub-Ch. 0902

Imports

140.67 ₹ Cr

0.0039% share

YoY

35.18% of Sub-Ch. 0902

FY 2019-20 Exp. Rank #193

Balance

+1,538.94

Exports

1,682.89 ₹ Cr

0.0765% share

−24.34% YoY

30.90% of Sub-Ch. 0902

Imports

143.95 ₹ Cr

0.0043% share

+2.33% YoY

36.92% of Sub-Ch. 0902

FY 2020-21 Exp. Rank #219

Balance

+1,374.88

Exports

1,520.89 ₹ Cr

0.0707% share

−9.63% YoY

29.31% of Sub-Ch. 0902

Imports

146.01 ₹ Cr

0.0050% share

+1.43% YoY

26.09% of Sub-Ch. 0902

FY 2021-22 Exp. Rank #269

Balance

+1,621.17

Exports

1,753.00 ₹ Cr

0.0559% share

+15.26% YoY

34.35% of Sub-Ch. 0902

Imports

131.83 ₹ Cr

0.0029% share

−9.71% YoY

31.58% of Sub-Ch. 0902

FY 2022-23 Exp. Rank #185

Balance

+2,463.55

Exports

2,642.78 ₹ Cr

0.0730% share

+50.76% YoY

44.33% of Sub-Ch. 0902

Imports

179.23 ₹ Cr

0.0031% share

+35.96% YoY

41.01% of Sub-Ch. 0902

FY 2023-24 Exp. Rank #218

Balance

+2,078.49

Exports

2,256.09 ₹ Cr

0.0624% share

−14.63% YoY

36.65% of Sub-Ch. 0902

Imports

177.60 ₹ Cr

0.0032% share

−0.91% YoY

45.94% of Sub-Ch. 0902

FY 2024-25 Exp. Rank #221

Balance

+2,167.37

Exports

2,382.83 ₹ Cr

0.0647% share

+5.62% YoY

33.85% of Sub-Ch. 0902

Imports

215.46 ₹ Cr

0.0035% share

+21.32% YoY

29.14% of Sub-Ch. 0902

CAGR · 7-Year

Exports

1.15% /yr

Imports

7.36% /yr

Consistently Surplus
Sub-Chapter 0902 total

reference, FY 2024-25

Export

₹7,040.19 Cr

Import

₹739.50 Cr

Trade Balance

+6,300.69

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 09024020 and GST compliance.

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).

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.