---
title: "0904 HSN Code | HSN Code for Pepper & spices in India"
description: "Know more about 0904 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0904 covering Pepper & spices."
canonical: "https://busy.in/hsn/sub-chapter-0904/"
---

# HSN Sub-chapter 0904: Pepper & spices

Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus pimenta

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 |
| --- | --- |
| 09041110 | [Pepper : Neither crushed nor ground: Pepper, long](https://busy.in/hsn/hsn-09041110/) |
| 09041120 | [Light black pepper](https://busy.in/hsn/hsn-09041120/) |
| 09041130 | [Black pepper, garbled](https://busy.in/hsn/hsn-09041130/) |
| 09041140 | [Black pepper ungarbled](https://busy.in/hsn/hsn-09041140/) |
| 09041150 | [Green pepper, dehydrated](https://busy.in/hsn/hsn-09041150/) |
| 09041160 | [Pepper: Pepper pinheads](https://busy.in/hsn/hsn-09041160/) |
| 09041170 | [Frozen green pepper](https://busy.in/hsn/hsn-09041170/) |
| 09041180 | [Pepper, not crushed or ground](https://busy.in/hsn/hsn-09041180/) |
| 09041190 | [Pepper\| Neither Crushed Nor Ground](https://busy.in/hsn/hsn-09041190/) |
| 09041200 | [Pepper \| Crushed Or Ground](https://busy.in/hsn/hsn-09041200/) |
| 09042110 | [Dried capsicum](https://busy.in/hsn/hsn-09042110/) |
| 09042120 | [Dried Pimenta fruit](https://busy.in/hsn/hsn-09042120/) |
| 09042211 | [Chilli powder](https://busy.in/hsn/hsn-09042211/) |
| 09042212 | [Cassia (Uncrushed/Unground)](https://busy.in/hsn/hsn-09042212/) |
| 09042219 | [Capsicum (other)](https://busy.in/hsn/hsn-09042219/) |
| 09042221 | [Pimenta powder](https://busy.in/hsn/hsn-09042221/) |
| 09042229 | [Pimenta, other](https://busy.in/hsn/hsn-09042229/) |

## Frequently asked questions

### What products are classified under HSN 0904

It includes Pepper & spices

### How are warranty replacements of Pepper & spices 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.

### Any import/export nuance for Pepper & spices?

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.

### What misclassification mistakes happen with Pepper & spices?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Can reverse charge ever apply to transactions involving Pepper & spices?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Pepper & spices are forward charge. Check the current notifications for any special cases before deciding.

### Any special steps when selling Pepper & spices 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.

## India's trade performance: HSN Sub-Chapter 0904 (FY 2024-25)

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

- Exports: ₹11,757 Cr (−7.05% YoY) — 0.3175% of India's total exports
- Imports: ₹2,674 Cr (+74.64% YoY) — 0.0438% of India's total imports
- Trade balance: ₹9,083 Cr (Surplus); surplus rank #35 of 1233 sub-chapters
- Share of Chapter 09: 25.88% of its exports; import side 23.61%
- Rank within Chapter 09: #1 of 10 by export value; import-side #1

### Key metrics

- Export CAGR: 12.08% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #49 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +34.40% in FY 2020-21
- Contribution to Ch. 09: 25.88% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0904

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 | 5,930.12 | 0.2584% | — | 26.55% | 870.28 | 0.0242% | — | 17.28% | +5,059.84 | #72 |
| FY 2019-20 | 6,994.01 | 0.3167% | +17.94% | 29.92% | 627.20 | 0.0187% | −27.93% | 11.35% | +6,366.81 | #56 |
| FY 2020-21 | 9,400.05 | 0.4370% | +34.40% | 32.51% | 854.06 | 0.0293% | +36.17% | 14.47% | +8,545.99 | #36 |
| FY 2021-22 | 9,011.86 | 0.2872% | −4.13% | 30.47% | 1,485.31 | 0.0325% | +73.91% | 21.12% | +7,526.55 | #57 |
| FY 2022-23 | 10,773.60 | 0.2976% | +19.55% | 32.30% | 1,440.78 | 0.0251% | −3.00% | 18.62% | +9,332.82 | #48 |
| FY 2023-24 | 12,649.24 | 0.3496% | +17.41% | 32.24% | 1,531.15 | 0.0273% | +6.27% | 16.29% | +11,118.09 | #42 |
| FY 2024-25 | 11,757.20 | 0.3175% | −7.05% | 25.88% | 2,673.96 | 0.0438% | +74.64% | 23.61% | +9,083.24 | #49 |

- CAGR (7-year): exports 12.08%/yr, imports 20.57%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0904 export-import analysis

### Consistent export growth: 12.08% CAGR over 7 years

India's exports under HSN Sub-Chapter 0904 have grown at a compound annual rate of 12.08% over 7 fiscal years, rising from ₹5,930.12 Crore in FY 2018-19 to ₹11,757.20 Crore in FY 2024-25.

### HSN Sub-Chapter 0904 ranked #49 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0904 ranks #49 out of 1233 sub-chapters by total export value. Within Chapter 09, it ranks #1 of 10. By trade surplus, it ranks #35 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0904 exports

The strongest single-year export movement for HSN Sub-Chapter 0904 was recorded in FY 2020-21, when exports surged by 34.40% over the prior year.

### India maintains a trade surplus of ₹9,083.24 Crore in HSN Sub-Chapter 0904 goods

In FY 2024-25, India's exports of ₹11,757.20 Cr exceeded imports of ₹2,673.96 Cr, resulting in a trade surplus of ₹9,083.24 Crore — ranking #35 of 1233 by surplus magnitude.

### Import growth of 20.57% CAGR signals rising demand for Pepper & spices

India's imports under HSN Sub-Chapter 0904 have grown at 20.57% CAGR, reaching ₹2,673.96 Crore in FY 2024-25.

### HSN Sub-Chapter 0904 contributes 25.88% of Chapter 09 exports — ranked #1

Among the 10 sub-chapters under Chapter 09, HSN Sub-Chapter 0904 ranks #1 by export value — accounting for 25.88% of the chapter's total exports in FY 2024-25. On the import side, it holds 23.61% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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](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/) |
| 0902 | [Tea, flavoured or not](https://busy.in/hsn/sub-chapter-0902/) |
| 0903 | [Mate](https://busy.in/hsn/sub-chapter-0903/) |
| 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/) |