HSN Code 09024060: 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 or export of Black tea waste.

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Description of Goods for HSN Code 09024060

HSN Code 09024060 relates to the following description.

Description of Goods

Other black tea (fermented) and other partly fermented tea : Black tea, waste [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 09024060 not include?

Black tea waste 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, 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]

India’s Trade Performance — HSN Code 09024060 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

₹9 Cr

+13.62% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹8 Cr

Trade Surplus

Surplus rank #3452 of 12657 HSN codes

% of Sub-Chapter 0902

FY 2024-25

0.12%

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

Import side: 0.07% of Sub-Chapter 0902’s imports

Rank Within Sub-Chapter 0902

FY 2024-25

#16 of 20

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

Import-side rank: #16 of 20

At a glance

44.09%

Export CAGR

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

#5974

National Export Rank

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

+219.79%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.12%

Contribution to Sub-Ch. 0902

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

India Export-Import Trade Statistics for HSN Code 09024060

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 #7666

Balance

−1.80

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.02% of Sub-Ch. 0902

Imports

2.76 ₹ Cr

0.0001% share

YoY

0.69% of Sub-Ch. 0902

FY 2019-20 Exp. Rank #6435

Balance

+2.20

Exports

3.07 ₹ Cr

0.0001% share

+219.79% YoY

0.06% of Sub-Ch. 0902

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−68.48% YoY

0.22% of Sub-Ch. 0902

FY 2020-21 Exp. Rank #6017

Balance

+4.64

Exports

4.64 ₹ Cr

0.0002% share

+51.14% YoY

0.09% of Sub-Ch. 0902

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0902

FY 2021-22 Exp. Rank #6037

Balance

+2.60

Exports

6.47 ₹ Cr

0.0002% share

+39.44% YoY

0.13% of Sub-Ch. 0902

Imports

3.87 ₹ Cr

0.0001% share

YoY

0.93% of Sub-Ch. 0902

FY 2022-23 Exp. Rank #6247

Balance

+2.12

Exports

6.04 ₹ Cr

0.0002% share

−6.65% YoY

0.10% of Sub-Ch. 0902

Imports

3.92 ₹ Cr

0.0001% share

+1.29% YoY

0.90% of Sub-Ch. 0902

FY 2023-24 Exp. Rank #6063

Balance

+7.56

Exports

7.56 ₹ Cr

0.0002% share

+25.17% YoY

0.12% of Sub-Ch. 0902

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0902

FY 2024-25 Exp. Rank #5974

Balance

+8.10

Exports

8.59 ₹ Cr

0.0002% share

+13.62% YoY

0.12% of Sub-Ch. 0902

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.07% of Sub-Ch. 0902

CAGR · 7-Year

Exports

44.09% /yr

Imports

−25.03% /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 09024060 Export-Import Analysis

Consistent Export Growth: 44.09% CAGR Over 7 Years

India's exports under HSN Code 09024060 have grown at a compound annual rate of 44.09% over 7 fiscal years, rising from ₹0.96 Crore in FY 2018-19 to ₹8.59 Crore in FY 2024-25.

HSN Code 09024060 Ranked #5974 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 09024060 ranks #5974 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #16 of 20. By trade surplus, it ranks #3452 of 12657.

FY 2019-20 Was the Strongest Growth Year for HSN Code 09024060 Exports

The strongest single-year export movement for HSN Code 09024060 was recorded in FY 2019-20, when exports surged by 219.79% over the prior year.

India Maintains a Trade Surplus of ₹8.10 Crore in HSN Code 09024060 Goods

In FY 2024-25, India's exports of ₹8.59 Cr exceeded imports of ₹0.49 Cr, resulting in a trade surplus of ₹8.10 Crore — ranking #3452 of 12657 by surplus magnitude.

Import Growth of −25.03% CAGR Signals Stable Import Dependency for Black tea waste

India's imports under HSN Code 09024060 have grown at −25.03% CAGR, reaching ₹0.49 Crore in FY 2024-25.

HSN Code 09024060 Contributes 0.12% of Sub-Chapter 0902 Exports — Ranked #16

Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09024060 ranks #16 by export value — accounting for 0.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #16).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 09024060 and GST compliance.

What products are classified under HSN 9024060 ?

It includes Black tea waste

How much GST applies to 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.

Do e‑way bill and e‑invoice apply for Black tea waste?

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.

How should mixed supplies be billed when Black tea waste is sold with other items?

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).

Can we claim ITC on inputs used to trade Black tea waste?

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.

Any common misclassification issue with Black tea waste?

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.

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.