What products are classified under HSN 0902
It includes Tea, flavoured or not
HSN Sub Chapter 0902 represents Tea, flavoured or not under GST classification. This code helps businesses identify Tea, flavoured or not correctly for billing, taxation, and trade. With HSN Sub Chapter 0902, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tea, flavoured or not.
GST Rate for Tea, flavoured or not under HSN Code 0902. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 09 | 0902 | Tea, whether or not flavoured | 5% | 5% |
Following Tariff HSN code falls under Tea, flavoured or not:
| Tariff HSN | 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 : Black tea, waste [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 : Black tea, waste [other than unprocessed green leaves of tea]
Other black tea (fermented) and other partly fermented tea : Other [other than unprocessed green leaves of tea]
| Order Number | Description |
|---|---|
| Arihant Enterprises (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Arihant Enterprises (AAR (Authority For Advance Ruling), Maharashtra) | |
| Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Nutan Warehousing Company Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala) |
Arihant Enterprises (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Arihant Enterprises (AAR (Authority For Advance Ruling), Maharashtra)
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Nutan Warehousing Company Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
It includes Tea, flavoured or not
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Tea, flavoured or not are forward charge. Check the current notifications for any special cases before deciding.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
If your outward supply of Tea, flavoured or not is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.