---
title: "0902 HSN Code | HSN Code for Tea, flavoured or not in India"
description: "Know more about 0902 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0902 covering Tea, flavoured or not."
canonical: "https://busy.in/hsn/sub-chapter-0902/"
---

# HSN Sub-chapter 0902: Tea, flavoured or not

Tea, whether or not flavoured

Part of [Chapter 09: Coffee, Tea, Mate and Spices](https://busy.in/hsn/chapter-09/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 09021010 | [Green tea, content ≤ 25 g](https://busy.in/hsn/hsn-09021010/) |
| 09021020 | [Green tea, 25 g – 1 kg](https://busy.in/hsn/hsn-09021020/) |
| 09021030 | [Green tea, 1 kg – 3 kg](https://busy.in/hsn/hsn-09021030/) |
| 09021090 | [Green tea, other](https://busy.in/hsn/hsn-09021090/) |
| 09022010 | [Green tea in packets, 3-20 kg](https://busy.in/hsn/hsn-09022010/) |
| 09022020 | [Green tea in bulk](https://busy.in/hsn/hsn-09022020/) |
| 09022030 | [Green tea, ball, brick, tablet forms](https://busy.in/hsn/hsn-09022030/) |
| 09022040 | [Green tea waste](https://busy.in/hsn/hsn-09022040/) |
| 09022090 | [Other Green Tea (Non-Fermented, Non-Leaf)](https://busy.in/hsn/hsn-09022090/) |
| 09023010 | [Black Tea (Up to 25g Pack)](https://busy.in/hsn/hsn-09023010/) |
| 09023020 | [Black Tea (1-kg Pack)](https://busy.in/hsn/hsn-09023020/) |
| 09023030 | [Black tea, 1 kg – 3 kg](https://busy.in/hsn/hsn-09023030/) |
| 09023090 | [Black Tea (Other)](https://busy.in/hsn/hsn-09023090/) |
| 09024010 | [Black Tea (Content >3kg, ≤20kg)](https://busy.in/hsn/hsn-09024010/) |
| 09024020 | [Black Tea Leaf](https://busy.in/hsn/hsn-09024020/) |
| 09024030 | [Black Tea Dust](https://busy.in/hsn/hsn-09024030/) |
| 09024040 | [Tea Bags](https://busy.in/hsn/hsn-09024040/) |
| 09024050 | [Black tea, ball, brick, tablet forms](https://busy.in/hsn/hsn-09024050/) |
| 09024060 | [Black tea waste](https://busy.in/hsn/hsn-09024060/) |
| 09024090 | [Black tea, other](https://busy.in/hsn/hsn-09024090/) |

## Frequently asked questions

### What products are classified under HSN 0902

It includes Tea, flavoured or not

### Can reverse charge ever apply to transactions involving 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.

### How are warranty replacements of Tea, flavoured or not handled?

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.

### Is the composition scheme suitable if I mainly trade Tea, flavoured or not?

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.

### Any import/export nuance for Tea, flavoured or not?

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.

### Can I claim ITC on inputs and services used for Tea, flavoured or not?

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.

## India's trade performance: HSN Sub-Chapter 0902 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹7,040 Cr (+14.37% YoY) — 0.1901% of India's total exports
- Imports: ₹740 Cr (+91.28% YoY) — 0.0121% of India's total imports
- Trade balance: ₹6,301 Cr (Surplus); surplus rank #55 of 1233 sub-chapters
- Share of Chapter 09: 15.50% of its exports; import side 6.53%
- Rank within Chapter 09: #4 of 10 by export value; import-side #8

### Key metrics

- Export CAGR: 4.35% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #98 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +16.81% in FY 2022-23
- Contribution to Ch. 09: 15.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0902

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 Ch. 09 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 09 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5,452.73 | 0.2376% | — | 24.41% | 399.83 | 0.0111% | — | 7.94% | +5,052.90 | #78 |
| FY 2019-20 | 5,446.05 | 0.2466% | −0.12% | 23.29% | 389.95 | 0.0116% | −2.47% | 7.05% | +5,056.10 | #75 |
| FY 2020-21 | 5,189.58 | 0.2413% | −4.71% | 17.95% | 559.58 | 0.0192% | +43.50% | 9.48% | +4,630.00 | #78 |
| FY 2021-22 | 5,103.19 | 0.1626% | −1.66% | 17.26% | 417.50 | 0.0091% | −25.39% | 5.94% | +4,685.69 | #114 |
| FY 2022-23 | 5,961.25 | 0.1646% | +16.81% | 17.87% | 437.00 | 0.0076% | +4.67% | 5.65% | +5,524.25 | #109 |
| FY 2023-24 | 6,155.39 | 0.1701% | +3.26% | 15.69% | 386.60 | 0.0069% | −11.53% | 4.11% | +5,768.79 | #108 |
| FY 2024-25 | 7,040.19 | 0.1901% | +14.37% | 15.50% | 739.50 | 0.0121% | +91.28% | 6.53% | +6,300.69 | #98 |

- CAGR (7-year): exports 4.35%/yr, imports 10.79%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0902 export-import analysis

### Consistent export growth: 4.35% CAGR over 7 years

India's exports under HSN Sub-Chapter 0902 have grown at a compound annual rate of 4.35% over 7 fiscal years, rising from ₹5,452.73 Crore in FY 2018-19 to ₹7,040.19 Crore in FY 2024-25.

### HSN Sub-Chapter 0902 ranked #98 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0902 ranks #98 out of 1233 sub-chapters by total export value. Within Chapter 09, it ranks #4 of 10. By trade surplus, it ranks #55 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 0902 exports

The strongest single-year export movement for HSN Sub-Chapter 0902 was recorded in FY 2022-23, when exports surged by 16.81% over the prior year.

### India maintains a trade surplus of ₹6,300.69 Crore in HSN Sub-Chapter 0902 goods

In FY 2024-25, India's exports of ₹7,040.19 Cr exceeded imports of ₹739.50 Cr, resulting in a trade surplus of ₹6,300.69 Crore — ranking #55 of 1233 by surplus magnitude.

### Import growth of 10.79% CAGR signals rising demand for Tea, flavoured or not

India's imports under HSN Sub-Chapter 0902 have grown at 10.79% CAGR, reaching ₹739.50 Crore in FY 2024-25.

### HSN Sub-Chapter 0902 contributes 15.50% of Chapter 09 exports — ranked #4

Among the 10 sub-chapters under Chapter 09, HSN Sub-Chapter 0902 ranks #4 by export value — accounting for 15.50% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.53% share (rank #8).

## Related Sub-Chapters in Chapter 09

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 0904: Pepper & spices](https://busy.in/hsn/sub-chapter-0904/) | ₹11,757 Cr |
| #2 | [HSN Sub-Chapter 0901: Coffee & coffee substitutes](https://busy.in/hsn/sub-chapter-0901/) | ₹10,537 Cr |
| #3 | [HSN Sub-Chapter 0909: Pulleys & hoists](https://busy.in/hsn/sub-chapter-0909/) | ₹7,599 Cr |
| #4 | HSN Sub-Chapter 0902: Tea, flavoured or not (this hsn sub-chapter) | ₹7,040 Cr |
| #5 | [HSN Sub-Chapter 0910: Prepared aquatic invertebrates](https://busy.in/hsn/sub-chapter-0910/) | ₹6,202 Cr |
| #6 | [HSN Sub-Chapter 0908: Nutmeg, mace & cardamoms](https://busy.in/hsn/sub-chapter-0908/) | ₹2,052 Cr |
| #7 | [HSN Sub-Chapter 0906: Cinnamon & cinnamon-tree flowers](https://busy.in/hsn/sub-chapter-0906/) | ₹124 Cr |
| #8 | [HSN Sub-Chapter 0907: Cloves](https://busy.in/hsn/sub-chapter-0907/) | ₹106 Cr |
| #9 | [HSN Sub-Chapter 0905: Vanilla](https://busy.in/hsn/sub-chapter-0905/) | ₹15 Cr |
| #10 | [HSN Sub-Chapter 0903: Mate](https://busy.in/hsn/sub-chapter-0903/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0901 | [Coffee & coffee substitutes](https://busy.in/hsn/sub-chapter-0901/) |
| 0903 | [Mate](https://busy.in/hsn/sub-chapter-0903/) |
| 0904 | [Pepper & spices](https://busy.in/hsn/sub-chapter-0904/) |
| 0905 | [Vanilla](https://busy.in/hsn/sub-chapter-0905/) |
| 0906 | [Cinnamon & cinnamon-tree flowers](https://busy.in/hsn/sub-chapter-0906/) |
| 0907 | [Cloves](https://busy.in/hsn/sub-chapter-0907/) |
| 0908 | [Nutmeg, mace & cardamoms](https://busy.in/hsn/sub-chapter-0908/) |
| 0909 | [Pulleys & hoists](https://busy.in/hsn/sub-chapter-0909/) |
| 0910 | [Prepared aquatic invertebrates](https://busy.in/hsn/sub-chapter-0910/) |