--- title: "HSN Code for Black tea, other | HSN 09024090 GST Rate" description: "Find HSN and GST Rates for 09024090 related to Black tea, other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-09024090/" --- # HSN Code 09024090: Black tea, other - [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 : Other [other than unprocessed green leaves of tea] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 9024090 ? It includes Black tea, other ### Does packaging or labelling change the GST for Black tea, other? 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, other? 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, other? 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. ### Do e‑way bill and e‑invoice apply for Black tea, other? 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, other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Black tea, other; Nil for exempt items if applicable). ### How much GST applies to Black tea, other? Under HSN 09024090, Black tea, other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 09024090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹698 Cr (+41.02% YoY) — 0.0190% of India's total exports - Imports: ₹367 Cr (+201.32% YoY) — 0.0060% of India's total imports - Trade balance: ₹332 Cr (Surplus); surplus rank #851 of 12657 HSN codes - Share of Sub-Chapter 0902: 9.92% of its exports; import side 49.57% - Rank within Sub-Chapter 0902: #5 of 20 by export value; import-side #1 ### Key metrics - Export CAGR: 12.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #737 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +82.39% in FY 2019-20 - Contribution to Sub-Ch. 0902: 9.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 09024090 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 | 353.07 | 0.0155% | — | 6.48% | 140.53 | 0.0039% | — | 35.15% | +212.54 | #882 | | FY 2019-20 | 643.95 | 0.0293% | +82.39% | 11.82% | 143.51 | 0.0043% | +2.12% | 36.80% | +500.44 | #513 | | FY 2020-21 | 607.34 | 0.0282% | −5.69% | 11.70% | 240.46 | 0.0083% | +67.56% | 42.97% | +366.88 | #573 | | FY 2021-22 | 420.54 | 0.0134% | −30.76% | 8.24% | 144.82 | 0.0032% | −39.77% | 34.69% | +275.72 | #988 | | FY 2022-23 | 335.16 | 0.0093% | −20.30% | 5.62% | 140.59 | 0.0024% | −2.92% | 32.17% | +194.57 | #1235 | | FY 2023-24 | 495.09 | 0.0137% | +47.72% | 8.04% | 121.66 | 0.0022% | −13.46% | 31.47% | +373.43 | #963 | | FY 2024-25 | 698.19 | 0.0190% | +41.02% | 9.92% | 366.59 | 0.0060% | +201.32% | 49.57% | +331.60 | #737 | - CAGR (7-year): exports 12.03%/yr, imports 17.33%/yr (consistently Surplus) ## Key trade insights: HSN Code 09024090 export-import analysis ### Consistent export growth: 12.03% CAGR over 7 years India's exports under HSN Code 09024090 have grown at a compound annual rate of 12.03% over 7 fiscal years, rising from ₹353.07 Crore in FY 2018-19 to ₹698.19 Crore in FY 2024-25. ### HSN Code 09024090 ranked #737 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 09024090 ranks #737 out of 12657 HSN codes by total export value. Within Sub-Chapter 0902, it ranks #5 of 20. By trade surplus, it ranks #851 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 09024090 exports The strongest single-year export movement for HSN Code 09024090 was recorded in FY 2019-20, when exports surged by 82.39% over the prior year. ### India maintains a trade surplus of ₹331.60 Crore in HSN Code 09024090 goods In FY 2024-25, India's exports of ₹698.19 Cr exceeded imports of ₹366.59 Cr, resulting in a trade surplus of ₹331.60 Crore — ranking #851 of 12657 by surplus magnitude. ### Import growth of 17.33% CAGR signals rising demand for Black tea, other India's imports under HSN Code 09024090 have grown at 17.33% CAGR, reaching ₹366.59 Crore in FY 2024-25. ### HSN Code 09024090 contributes 9.92% of Sub-Chapter 0902 exports — ranked #5 Among the 20 HSN codes under Sub-Chapter 0902, HSN Code 09024090 ranks #5 by export value — accounting for 9.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 49.57% share (rank #1). ## 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)](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 (this hsn code) | ₹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 |