Spices HSN Code for GST Filing
Spices are an essential part of Indian kitchens and food businesses. Traders, millers and retailers deal in whole spices as well as spice powder and blended masalas every day.
To use the spices HSN code correctly and apply the right GST rate, it is important for traders, manufacturers and restaurant owners to understand how whole spices and spice powders are classified under GST and how the three slab structure of 5%, 18% and 40% after 22 September 2025 generally works for these products.
How Different Spices Are Classified Under HSN Code?
Under GST, spices normally fall in the chapter that covers coffee, tea, spices and similar products. Within this chapter, different four digit families cover individual spices such as pepper, cloves, cardamom and seed spices, while another family covers mixed condiments and mixed spices.
Whole spices that are simply cleaned, dried and packed are usually treated as basic agricultural products in their own HSN families. When two or more spices are mixed and sold as masala for specific dishes, they often move into a mixed spices family that is meant for blended products.
Key Spices HSN Codes and Indicative GST Treatment after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 0904 | Pepper | Whole pepper and pepper that is crushed or ground | Generally 5% |
| 0907 | Cloves | Whole or ground cloves used as spice | Generally 5% |
| 0908 | Cardamom and similar spices | Whole cardamom pods and seeds | Generally 5% |
| 0910 | Mixed spices and masala blends | Blended masalas for curries and snacks | Generally 5% or 18% depending on notification |
What Happens When Spices Are Sold as Powder and Does the HSN Code Change?
When a single spice such as pepper or cloves is sold in powder form, it often remains in the same basic spice family as the whole form, as long as there is no other ingredient. The description for many spice families covers both whole and crushed or ground forms of that spice.
When spices are ground and mixed with other spices or ingredients to create masala powder for specific dishes, they can move to the mixed spices family instead of staying in the single spice family. This is because the product is now a mixture designed as a ready masala, not just a simple spice powder.
The GST rate may vary depending on the exact wording of the tariff description and on specific notifications. That is why it is important to check whether a spice product is a pure single spice powder or a mixed masala when deciding the correct HSN code.
Why GST Rate Varies Across Whole Spices and Spices Powder?
Under GST, whole spices that are simply dried and cleaned are often kept at a lower slab such as 5% to support farmers, traders and food processing units. These products are treated as basic food items used in daily cooking.
Spice powders and mixed masalas can attract a different slab when they are considered value added or branded packaged products. In some cases, mixed condiments and mixed spices may be placed at a higher rate such as 18%, especially when they are marketed as ready cooking aids for consumers.
Because of this, two spice products in the same shop can carry different GST rates based on their HSN family. Whole cumin seeds might attract one rate, while a ready garam masala blend might attract another rate, even though both are used in the kitchen.
How to Choose the Correct Spices HSN Code for GST Returns?
To choose the correct spices HSN code, start by checking whether the product is a single spice or a blend. If it is a single spice that is whole or simply ground, it will usually fall in the basic spice family for that product. If it is a mixture of two or more spices, it may belong to the mixed spices family.
Next, look at how the product is processed and packed. Branded, pre packed masala mixes can attract a different treatment from loose whole spices that are sold by weight. The label, ingredients list and intended use of the product should all match the chosen HSN description.
Once the correct spices HSN code and GST rate are fixed in the item master in the accounting system, every purchase and sale of that product should use the same details. This keeps the HSN wise summary in GSTR one clean and makes it simpler to explain the classification during any review.
Conclusion
Spices HSN codes separate whole spices, single spice powders and mixed spice blends into different families based on their composition and use. Under the present three slab GST system, many basic spices remain in the 5% slab, while some value added or blended products can move to 18% depending on notifications.
By carefully matching each spice or masala product with the right HSN description, setting the correct GST rate in the item master and using the same details on all invoices, traders and manufacturers can issue correct bills, support smooth input tax credit and avoid disputes over classification in GST returns.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for spices?
Spices are generally placed in the chapter that covers coffee, tea and spices. Individual four digit families cover specific spices such as pepper, cloves, cardamom and seed spices, while another family covers mixed spices and condiments.
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Is there a different HSN code for powdered spices?
Many single spices use the same HSN family for both whole and ground forms when the product is just that single spice. The HSN code often changes only when the product becomes a mixture of several spices or is processed in a different way.
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How does the GST rate vary for spices and spice powder?
Whole spices and simple spice powders usually fall in a lower slab such as 5%, while blended masalas and value added products can attract 18% in some cases. The exact rate depends on the tariff description and current notifications.
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Do mixed spices fall under a separate HSN code?
Yes, mixed spices and condiments are normally classified in a separate mixed spices family that is different from the families for single spices. Ready masala blends for cooking often fall in this mixed spices group.
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How do I file spices HSN code correctly in GST returns?
Set the correct HSN family and GST rate for each spice and masala item in your accounting software and use these on every invoice. The software can then generate HSN wise summaries which flow into GSTR one and match your sales and purchase records.