HSN code for tea.
Tea is classified under HSN code 0902 (TEA, WHETHER OR NOT FLAVOURED). The GST rate is 5% (condition-dependent — see the table below), effective 2025-09-22, per 9/2025-Central Tax (Rate).
Tea leaves and tea products, whether in loose, packaged, or flavoured form. This includes black tea, green tea, white tea, oolong tea, and similar products made from the tea plant, with or without added flavours.
gst rates for tea
| gst | cgst + sgst | condition |
|---|---|---|
| 0% | 0% + 0% | Exempt list S.No 58 |
| 5% | 2.5% + 2.5% | Sch I S.No 34 |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
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more specific codes under 0902
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Full detail — official text, every sub-code and rate history — on the HSN 0902 code page → · chapter 09 — Coffee, tea, mate and spices
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing