Tea HSN Code for GST Filing
Tea is one of the most widely consumed beverages in India. Traders, grocery stores, cafes and online sellers deal in loose tea, tea powder, green tea and tea bags in many forms.
To use the tea HSN code correctly and apply the right GST rate, businesses need to understand how different tea products are classified and how GST generally applies after the move to the three slab structure from 22 September 2025.
What Is the HSN Code for Different Types of Tea?
Under GST, most plain teas are grouped in the chapter for coffee, tea and spices. This family covers black tea, green tea and other plain teas whether they are in loose leaf form or packed in retail packs. Both regular tea and green tea often share this broad HSN family when they are sold as simple tea without added flavours and sugar.
Tea based preparations that already contain sugar, flavours, milk solids or other ingredients are usually treated separately as preparations with tea. These products are sold as instant tea premix, ready mix tea for vending machines or flavoured tea drinks and therefore fall in a different HSN family for food preparations.
Key Tea HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 0902 | Plain tea | Black tea and other plain teas in loose or packed form | 5% |
| 0902 | Green tea | Green tea in loose leaf, powder or packed form | 5% |
| 0902 | Tea bags with plain tea | Black or green tea packed in tea bags without added sugar | 5% |
| 2101 | Tea based preparations | Instant tea premix and flavoured tea preparations with sugar or milk solids | 18% |
How to Classify Green Tea, Tea Powder and Tea Bags by HSN Code?
Green tea is usually treated as a type of tea within the same tea family rather than as a completely separate product. Whether it is sold in loose form, as green tea powder or packed in small consumer packs, it normally uses the same plain tea HSN family as regular tea unless it becomes a flavoured or instant drink.
Tea powder made by grinding tea leaves is also treated as tea as long as it is pure tea without added sugar or flavours. In that case it generally shares the same plain tea HSN family as leaf tea. The trade name on the packet can say tea powder, dust tea or CTC tea but the classification remains tea.
For tea bags, the classification depends on what is filled inside the bag. If the tea bag contains only plain tea, such as black tea or green tea, it is normally classified as tea in packs under the same tea family. If the tea bag contains a ready mix that includes sugar, flavours or milk solids, then it may move to the tea preparation family with a different HSN.
What GST Rates Apply to Tea Products and Their HSN Codes?
After the change to the three slab GST structure, many basic food items remain in the lower slab while more processed and value added products are kept in the standard slab. Plain tea in the tea family is generally kept at the lower 5% slab as a common beverage used in most homes.
Tea based preparations that contain sugar, flavours or milk solids and are ready to mix for instant tea drinks normally fall in the standard 18% slab as processed food preparations. These include vending machine premix sachets and ready mix tea powders where tea is one ingredient along with others.
The GST rate may vary depending on specific notifications and conditions, especially where there are special schemes or promotions. Businesses should therefore match their product label and composition with the correct HSN family before deciding the rate in their item master.
Why Are There Different HSN Codes for Tea Bags and Loose Tea?
Loose tea and packed tea that contain only dried tea leaves are treated as the same product for HSN classification. The fact that one is sold loose and the other is sold in a pouch or carton does not normally change the tea family, though it may affect how the product is described on invoices.
Tea bags can be slightly more complex. If the tea bag contains only plain tea, it is still tea in pack form and is grouped in the same tea family as loose tea. If the tea bag contains a mix of tea with sugar, milk solids, flavours or herbal blends that change the character of the product, then it can move to the tea preparation family.
Because of this, different types of tea bags sold in the same shop may need different HSN families. Simple tea bags with plain tea will follow the tea family and usually the lower slab, while premix tea bags and flavoured drink bags will follow the preparation family and often the standard slab.
Conclusion
Tea HSN codes usually place black tea, green tea, tea powder and plain tea bags in one tea family, while tea based premix and flavoured preparations move to a separate preparation family. In the current three slab GST structure, plain tea typically attracts 5% GST and most tea preparations attract 18%.
By identifying whether a product is plain tea or a tea based preparation, mapping it to the correct HSN family and applying the right GST rate in the billing system, businesses can raise accurate invoices, support smooth input tax credit for buyers and avoid disputes about the tax treatment of tea products.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
-
What is the HSN code for tea?
Plain tea, including black tea and many other simple teas, is generally classified in the tea family that covers tea in leaf, broken or powder form, whether sold loose or in retail packs.
-
Is the HSN code for green tea different from regular tea?
Green tea is usually treated as a type of tea within the same tea family as regular tea. The HSN family normally remains the same as long as the product is plain green tea without added sugar or flavours.
-
How do I classify tea powder and tea bags under GST?
Pure tea powder without added ingredients is generally kept in the same tea family as leaf tea. Tea bags that contain only plain tea also follow this family, while premix tea bags with sugar or milk solids may move to the tea preparation family.
-
Are there any specific GST rates for loose tea versus tea bags?
Loose tea and plain tea sold in packs or in basic tea bags usually share the same HSN family and GST slab, which is often 5%. Tea preparations and premix products, whether loose or in sachets, are more likely to fall in the standard 18% slab.
-
How to file the tea HSN code for GST returns correctly?
Select the correct HSN family for plain tea and for tea preparations in your item master, set the proper GST rate for each and use these details on all invoices. Your accounting software can then generate HSN wise summaries so that outward supplies are reported correctly in GSTR one.