--- title: "0903 HSN Code | HSN Code for Mate in India" description: "Know more about 0903 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0903 covering Mate." canonical: "https://busy.in/hsn/sub-chapter-0903/" --- # HSN Sub-chapter 0903: Mate Mate 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 | | --- | --- | | 09030000 | [Mate](https://busy.in/hsn/hsn-09030000/) | ## Frequently asked questions ### What products are classified under HSN 0903 It includes Mate ### If I repair and return Mate, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Is the composition scheme suitable if I mainly trade Mate? 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 special steps when selling Mate through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Any import/export nuance for Mate? 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. ### Does MRP, weight or pack size change GST treatment for Mate? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ## India's trade performance: HSN Sub-Chapter 0903 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−60.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+20.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #524 of 1233 sub-chapters - Share of Chapter 09: 0.00% of its exports; import side 0.00% - Rank within Chapter 09: #10 of 10 by export value; import-side #10 ### Key metrics - Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1189 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +160.00% in FY 2021-22 - Contribution to Ch. 09: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0903 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.03 | #1197 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.04 | #1183 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +25.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.03 | #1186 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +160.00% | 0.00% | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | +0.07 | #1174 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −38.46% | 0.00% | < ₹1 Crore | 0.0000% | +216.67% | 0.00% | −0.11 | #1181 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +25.00% | 0.00% | < ₹1 Crore | 0.0000% | −73.68% | 0.00% | +0.05 | #1190 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −60.00% | 0.00% | < ₹1 Crore | 0.0000% | +20.00% | 0.00% | −0.02 | #1189 | - CAGR (7-year): exports 12.25%/yr, imports 3.09%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0903 export-import analysis ### Consistent export growth: 12.25% CAGR over 7 years India's exports under HSN Sub-Chapter 0903 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25. ### HSN Sub-Chapter 0903 ranked #1189 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0903 ranks #1189 out of 1233 sub-chapters by total export value. Within Chapter 09, it ranks #10 of 10. By trade surplus, it ranks #524 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0903 exports The strongest single-year export movement for HSN Sub-Chapter 0903 was recorded in FY 2021-22, when exports surged by 160.00% over the prior year. ### India records a trade deficit of ₹0.02 Crore in HSN Sub-Chapter 0903 goods In FY 2024-25, India's imports of ₹0.06 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹0.02 Crore — ranking #524 of 1233 by surplus magnitude. ### Import growth of 3.09% CAGR signals stable import dependency for Mate India's imports under HSN Sub-Chapter 0903 have grown at 3.09% CAGR, reaching ₹0.06 Crore in FY 2024-25. ### HSN Sub-Chapter 0903 contributes 0.00% of Chapter 09 exports — ranked #10 Among the 10 sub-chapters under Chapter 09, HSN Sub-Chapter 0903 ranks #10 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #10). ## 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](https://busy.in/hsn/sub-chapter-0902/) | ₹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 (this hsn sub-chapter) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 0901 | [Coffee & coffee substitutes](https://busy.in/hsn/sub-chapter-0901/) | | 0902 | [Tea, flavoured or not](https://busy.in/hsn/sub-chapter-0902/) | | 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/) |