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HSN Code Finder · Product

Tea HSN Code 0902

5% IGSTSchedule I

Tea is classified under HSN heading 0902, covering tea whether or not flavoured. Green and black tea are split by pack size into separate 8-digit tariff items.

Heading
0902
Primary code
09021010
GST / IGST
5%
Customs duty (BCD)
100%

Tea HSN codes & GST rates

The 8-digit HSN/HS codes under heading 0902 (tea, whether or not flavoured). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN codeDescriptionIGSTBCD
09021010- Content not exceeding 25 g .5%100%
09021020Content exceeding 25 g. but not exceeding 1 kg.5%100%
09021030- Content exceeding 1 kg. but not exceeding 3 kg.5%100%
09021090- Other5%100%

FTA preferential rates: 5 partner agreement(s) listed for 09021010; best preferential rate 0% via Japan; 3 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for tea?

The HSN code for tea is 0902 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for tea the most common is 09021010, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How tea is classified under HSN

The HSN classification for tea narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

  1. Chapter 92-digitCoffee, tea, mate and spices
  2. 09024-digit headingTEA, WHETHER OR NOT FLAVOURED
  3. 0902106-digit subheading-- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :
  4. 090210108-digit tariff item- Content not exceeding 25 g .

Section IIVEGETABLE PRODUCTS

GST on tea

Tea (HSN 0902) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 09021010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported tea

When tea (HSN 09021010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 100%, AIDC 100%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: 236. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 09021010

Conclusion

The HSN code for tea is 0902 at the heading level, with 09021010 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.

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Source: CBIC Part II Import Tariff, chapter-wise PDFs·Last reviewed: