What products are classified under HSN 9024060 ?
It includes Black tea waste
HSN Code 09024060 represents Black tea waste under GST classification. This code helps businesses identify Black tea waste correctly for billing, taxation, and trade. With HSN Code 09024060, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Black tea waste.
HSN Code 09024060 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 09 | Coffee, tea, mate and spices | 0902 | Tea, whether or not flavoured | Other black tea (fermented) and other partly fermented tea : Black tea, waste [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% |
Black tea waste does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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] | |
| 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, 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 : 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]
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, 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 : Other [other than unprocessed green leaves of tea]
It includes Black tea waste
Under HSN 09024060, Black tea waste attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black tea waste; Nil for exempt items if applicable).
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.
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.
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.