--- title: "2101 HSN Code | HSN Code for Coffee and tea extracts in India" description: "Know more about 2101 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2101 covering Coffee and tea extracts." canonical: "https://busy.in/hsn/sub-chapter-2101/" --- # HSN Sub-chapter 2101: Coffee and tea extracts Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Part of [Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 21011110 | [Flavored Instant Coffee](https://busy.in/hsn/hsn-21011110/) | | 21011120 | [Instant Coffee (Not Flavored)](https://busy.in/hsn/hsn-21011120/) | | 21011130 | [Coffee Aroma Extract](https://busy.in/hsn/hsn-21011130/) | | 21011190 | [Other Coffee Extracts & Concentrates](https://busy.in/hsn/hsn-21011190/) | | 21011200 | [Coffee-Based Preparations](https://busy.in/hsn/hsn-21011200/) | | 21012010 | [Instant Tea](https://busy.in/hsn/hsn-21012010/) | | 21012020 | [Quick Brew Black Tea](https://busy.in/hsn/hsn-21012020/) | | 21012030 | [Tea Aroma Extracts](https://busy.in/hsn/hsn-21012030/) | | 21012090 | [Other Tea Extracts & Concentrates](https://busy.in/hsn/hsn-21012090/) | | 21013010 | [Roasted Chicory](https://busy.in/hsn/hsn-21013010/) | | 21013020 | [Roasted Coffee Substitutes](https://busy.in/hsn/hsn-21013020/) | | 21013090 | [Other Roasted Chicory & Coffee Substitutes](https://busy.in/hsn/hsn-21013090/) | ## Frequently asked questions ### What products are classified under HSN 2101 It includes Coffee and tea extracts ### What are the e‑way bill and e‑invoice points while moving Coffee and tea extracts? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Can reverse charge ever apply to transactions involving Coffee and tea extracts? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Coffee and tea extracts are forward charge. Check the current notifications for any special cases before deciding. ### Any import/export nuance for Coffee and tea extracts? 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. ### Any special steps when selling Coffee and tea extracts 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. ### Does MRP, weight or pack size change GST treatment for Coffee and tea extracts? 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 2101 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,940 Cr (+23.13% YoY) — 0.1604% of India's total exports - Imports: ₹312 Cr (+61.17% YoY) — 0.0051% of India's total imports - Trade balance: ₹5,628 Cr (Surplus); surplus rank #66 of 1233 sub-chapters - Share of Chapter 21: 40.95% of its exports; import side 15.82% - Rank within Chapter 21: #2 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 15.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #118 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +34.24% in FY 2022-23 - Contribution to Ch. 21: 40.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2101 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. 21 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 21 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2,556.45 | 0.1114% | — | 47.46% | 107.45 | 0.0030% | — | 7.05% | +2,449.00 | #156 | | FY 2019-20 | 2,483.90 | 0.1125% | −2.84% | 41.99% | 122.51 | 0.0037% | +14.02% | 8.63% | +2,361.39 | #153 | | FY 2020-21 | 2,444.56 | 0.1137% | −1.58% | 35.40% | 222.94 | 0.0077% | +81.98% | 15.37% | +2,221.62 | #165 | | FY 2021-22 | 3,089.69 | 0.0985% | +26.39% | 37.36% | 135.15 | 0.0030% | −39.38% | 7.18% | +2,954.54 | #174 | | FY 2022-23 | 4,147.63 | 0.1146% | +34.24% | 40.94% | 130.73 | 0.0023% | −3.27% | 7.91% | +4,016.90 | #144 | | FY 2023-24 | 4,824.37 | 0.1333% | +16.32% | 39.65% | 193.74 | 0.0034% | +48.20% | 12.46% | +4,630.63 | #133 | | FY 2024-25 | 5,940.40 | 0.1604% | +23.13% | 40.95% | 312.25 | 0.0051% | +61.17% | 15.82% | +5,628.15 | #118 | - CAGR (7-year): exports 15.09%/yr, imports 19.46%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2101 export-import analysis ### Consistent export growth: 15.09% CAGR over 7 years India's exports under HSN Sub-Chapter 2101 have grown at a compound annual rate of 15.09% over 7 fiscal years, rising from ₹2,556.45 Crore in FY 2018-19 to ₹5,940.40 Crore in FY 2024-25. ### HSN Sub-Chapter 2101 ranked #118 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2101 ranks #118 out of 1233 sub-chapters by total export value. Within Chapter 21, it ranks #2 of 6. By trade surplus, it ranks #66 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2101 exports The strongest single-year export movement for HSN Sub-Chapter 2101 was recorded in FY 2022-23, when exports surged by 34.24% over the prior year. ### India maintains a trade surplus of ₹5,628.15 Crore in HSN Sub-Chapter 2101 goods In FY 2024-25, India's exports of ₹5,940.40 Cr exceeded imports of ₹312.25 Cr, resulting in a trade surplus of ₹5,628.15 Crore — ranking #66 of 1233 by surplus magnitude. ### Import growth of 19.46% CAGR signals rising demand for Coffee and tea extracts India's imports under HSN Sub-Chapter 2101 have grown at 19.46% CAGR, reaching ₹312.25 Crore in FY 2024-25. ### HSN Sub-Chapter 2101 contributes 40.95% of Chapter 21 exports — ranked #2 Among the 6 sub-chapters under Chapter 21, HSN Sub-Chapter 2101 ranks #2 by export value — accounting for 40.95% of the chapter's total exports in FY 2024-25. On the import side, it holds 15.82% share (rank #4). ## Related Sub-Chapters in Chapter 21 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2106: Unspecified food preparations](https://busy.in/hsn/sub-chapter-2106/) | ₹7,155 Cr | | #2 | HSN Sub-Chapter 2101: Coffee and tea extracts (this hsn sub-chapter) | ₹5,940 Cr | | #3 | [HSN Sub-Chapter 2103: Sauces & seasonings](https://busy.in/hsn/sub-chapter-2103/) | ₹1,186 Cr | | #4 | [HSN Sub-Chapter 2105: Ice cream](https://busy.in/hsn/sub-chapter-2105/) | ₹112 Cr | | #5 | [HSN Sub-Chapter 2104: Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) | ₹63 Cr | | #6 | [HSN Sub-Chapter 2102: Yeasts & Micro-organisms](https://busy.in/hsn/sub-chapter-2102/) | ₹50 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 2102 | [Yeasts & Micro-organisms](https://busy.in/hsn/sub-chapter-2102/) | | 2103 | [Sauces & seasonings](https://busy.in/hsn/sub-chapter-2103/) | | 2104 | [Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) | | 2105 | [Ice cream](https://busy.in/hsn/sub-chapter-2105/) | | 2106 | [Unspecified food preparations](https://busy.in/hsn/sub-chapter-2106/) |