--- title: "HSN Code for Other Tea Extracts & Concentrates | HSN 21012090 GST Rate" description: "Find HSN and GST Rates for 21012090 related to Other Tea Extracts & Concentrates with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-21012090/" --- # HSN Code 21012090: Other Tea Extracts & Concentrates - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/) - [Sub-chapter 2101: Coffee and tea extracts](https://busy.in/hsn/sub-chapter-2101/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate :Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 21012090 ? It includes Other Tea Extracts & Concentrates ### How should mixed supplies be billed when Other Tea Extracts & Concentrates is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Tea Extracts & Concentrates; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Tea Extracts & Concentrates? 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 Other Tea Extracts & Concentrates? 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 Other Tea Extracts & Concentrates? 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 Other Tea Extracts & Concentrates? 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. ## India's trade performance: HSN Code 21012090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹267 Cr (+29.93% YoY) — 0.0073% of India's total exports - Imports: ₹120 Cr (+233.83% YoY) — 0.0020% of India's total imports - Trade balance: ₹147 Cr (Surplus); surplus rank #1348 of 12657 HSN codes - Share of Sub-Chapter 2101: 4.50% of its exports; import side 38.52% - Rank within Sub-Chapter 2101: #5 of 12 by export value; import-side #1 ### Key metrics - Export CAGR: 21.38% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1560 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +37.33% in FY 2022-23 - Contribution to Sub-Ch. 2101: 4.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 21012090 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. 2101 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2101 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 83.58 | 0.0037% | — | 3.27% | 8.83 | 0.0002% | — | 8.22% | +74.75 | #2229 | | FY 2019-20 | 86.52 | 0.0039% | +3.52% | 3.48% | 11.50 | 0.0003% | +30.24% | 9.39% | +75.02 | #2177 | | FY 2020-21 | 93.18 | 0.0043% | +7.70% | 3.81% | 90.10 | 0.0031% | +683.48% | 40.41% | +3.08 | #2148 | | FY 2021-22 | 121.44 | 0.0039% | +30.33% | 3.93% | 45.59 | 0.0010% | −49.40% | 33.73% | +75.85 | #2172 | | FY 2022-23 | 166.77 | 0.0046% | +37.33% | 4.02% | 26.42 | 0.0005% | −42.05% | 20.21% | +140.35 | #1916 | | FY 2023-24 | 205.68 | 0.0057% | +23.33% | 4.26% | 36.03 | 0.0006% | +36.37% | 18.60% | +169.65 | #1757 | | FY 2024-25 | 267.24 | 0.0073% | +29.93% | 4.50% | 120.28 | 0.0020% | +233.83% | 38.52% | +146.96 | #1560 | - CAGR (7-year): exports 21.38%/yr, imports 54.54%/yr (consistently Surplus) ## Key trade insights: HSN Code 21012090 export-import analysis ### Consistent export growth: 21.38% CAGR over 7 years India's exports under HSN Code 21012090 have grown at a compound annual rate of 21.38% over 7 fiscal years, rising from ₹83.58 Crore in FY 2018-19 to ₹267.24 Crore in FY 2024-25. ### HSN Code 21012090 ranked #1560 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 21012090 ranks #1560 out of 12657 HSN codes by total export value. Within Sub-Chapter 2101, it ranks #5 of 12. By trade surplus, it ranks #1348 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 21012090 exports The strongest single-year export movement for HSN Code 21012090 was recorded in FY 2022-23, when exports surged by 37.33% over the prior year. ### India maintains a trade surplus of ₹146.96 Crore in HSN Code 21012090 goods In FY 2024-25, India's exports of ₹267.24 Cr exceeded imports of ₹120.28 Cr, resulting in a trade surplus of ₹146.96 Crore — ranking #1348 of 12657 by surplus magnitude. ### Import growth of 54.54% CAGR signals rising demand for Other Tea Extracts & Concentrates India's imports under HSN Code 21012090 have grown at 54.54% CAGR, reaching ₹120.28 Crore in FY 2024-25. ### HSN Code 21012090 contributes 4.50% of Sub-Chapter 2101 exports — ranked #5 Among the 12 HSN codes under Sub-Chapter 2101, HSN Code 21012090 ranks #5 by export value — accounting for 4.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 38.52% share (rank #1). ## Related HSN Codes in Sub-Chapter 2101 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 21011120: Instant Coffee (Not Flavored)](https://busy.in/hsn/hsn-21011120/) | ₹4,340 Cr | | #2 | [HSN Code 21012010: Instant Tea](https://busy.in/hsn/hsn-21012010/) | ₹500 Cr | | #3 | [HSN Code 21011190: Other Coffee Extracts & Concentrates](https://busy.in/hsn/hsn-21011190/) | ₹326 Cr | | #4 | [HSN Code 21013090: Other Roasted Chicory & Coffee Substitutes](https://busy.in/hsn/hsn-21013090/) | ₹273 Cr | | #5 | HSN Code 21012090: Other Tea Extracts & Concentrates (this hsn code) | ₹267 Cr | | #6 | [HSN Code 21013010: Roasted Chicory](https://busy.in/hsn/hsn-21013010/) | ₹114 Cr | | #7 | [HSN Code 21011110: Flavored Instant Coffee](https://busy.in/hsn/hsn-21011110/) | ₹89 Cr | | #8 | [HSN Code 21011200: Coffee-Based Preparations](https://busy.in/hsn/hsn-21011200/) | ₹21 Cr | | #9 | [HSN Code 21012020: Quick Brew Black Tea](https://busy.in/hsn/hsn-21012020/) | ₹9 Cr | | #10 | [HSN Code 21012030: Tea Aroma Extracts](https://busy.in/hsn/hsn-21012030/) | < ₹1 Crore |