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- Updated on : September 19, 2025
HSN Chapter 9: Coffee, Tea, Mate & Spices Classification & GST Rates India
HSN Code & GST Rate for Tea, Coffee & Spices - Chapter 9
Understanding GST classification for coffee, tea, mate, and spices is vital for agricultural traders, spice exporters, beverage manufacturers, and retailers. HSN Chapter 9 supports India's rich agricultural heritage and export economy by maintaining favorable rates for raw products while ensuring appropriate taxation on processed and value-added items.
Key Classification Factors for Coffee, Tea & Spice GST Rates
- Processing Level: Raw/Unprocessed vs Roasted/Dried vs Ground/Powdered
- Purpose: Commercial use vs Seed quality for planting
- Value Addition: Natural products vs Flavored/Blended preparations
- End Use: Direct consumption vs Industrial processing vs Export
Complete HSN Code Table: Coffee, Tea, Mate & Spices (Chapter 9)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Coffee beans, not roasted | 0901 | 09011111, 09011112, 09011113, 09011119, 09011121, 09011122 |
| 5% | Coffee, roasted or decaffeinated; coffee husks and skins; coffee substitutes | 0901 | 09011111, 09011112, 09011113, 09011119, 09011121, 09011122 |
| NIL (0%) | Unprocessed green leaves of tea | 0902 | 09021010, 09021020, 09021030, 09021090, 09022010, 09022020 |
| 5% | Tea, whether or not flavoured (other than unprocessed green leaves) | 0902 | 09021010, 09021020, 09021030, 09021090, 09022010, 09022020 |
| 5% | Maté | 0903 | 09030000 |
| 5% | Pepper of the genus Piper; dried or crushed fruits of Capsicum or Pimenta | 0904 | 09041110, 09041120, 09041130, 09041140, 09041150, 09041160 |
| 5% | Vanilla | 0905 | 09050010, 09050020 |
| 5% | Cinnamon and cinnamon-tree flowers | 0906 | 09061110, 09061120, 09061190, 09061910, 09061990, 09062000 |
| 5% | Cloves (whole fruit, cloves and stems) | 0907 | 09071010, 09071020, 09071030, 09071090, 09072000 |
| 5% | Nutmeg, mace and cardamoms | 0908 | 09081110, 09081120, 09081200, 09082100, 09082200, 09083110 |
| NIL (0%) | Seeds of anise, badian, fennel, coriander, cumin or caraway (of seed quality) | 0909 | 09092110, 09092190, 09092200, 09093111, 09093119, 09093121 |
| 5% | Seeds of anise, badian, fennel, coriander, cumin (other than seed quality) | 0909 | 09092110, 09092190, 09092200, 09093111, 09093119, 09093121 |
| NIL (0%) | Fresh ginger, other than in processed form | 09101110 | No specific codes prescribed |
| NIL (0%) | Fresh turmeric, other than in processed form | 09103010 | No specific codes prescribed |
| 5% | Ginger (other than fresh), saffron, turmeric (other than fresh), thyme, bay leaves, curry and other spices | 0910 | 09101120, 09101130, 09101190, 09101210, 09101290, 09102010 |
☕ September 2025 GST Updates for Coffee, Tea & Spices:
- Rate Stability: The 56th GST Council meeting maintained existing rates for Chapter 9 products, ensuring continuity for spice and beverage industries
- Raw Product Support: Unroasted coffee beans, unprocessed tea leaves, fresh ginger, and fresh turmeric continued at NIL (0%) GST
- Processing Benefits: Processed spices, roasted coffee, and processed tea maintained favorable 5% GST rate
- Agricultural Focus: Seed quality spices for planting remained GST-exempt, supporting agriculture and cultivation
- Export Competitiveness: Stable rates maintain India's position as a leading spice and tea exporter globally
- Food Processing Alignment: Chapter 9 rates aligned with broader food processing sector benefits under simplified GST structure
- Farmer Support: Raw agricultural products continued receiving preferential treatment under the reformed GST system
Frequently Asked Questions (FAQs)
What are the GST rates for coffee, tea, and spices in India?
Coffee and tea attract 5% GST when processed/roasted, while unroasted coffee beans and unprocessed tea leaves attract NIL (0%) GST. Most spices attract 5% GST except fresh ginger and turmeric which are GST-exempt (0%). Seeds of quality for planting also attract 0% GST.
Which HSN codes cover coffee, tea, and spices?
Coffee, tea, mate, and spices fall under HSN Chapter 9: HSN 0901 (coffee), HSN 0902 (tea), HSN 0903 (mate), HSN 0904 (pepper and capsicum), HSN 0905 (vanilla), HSN 0906 (cinnamon), HSN 0907 (cloves), HSN 0908 (nutmeg, mace, cardamoms), HSN 0909 (seeds like anise, fennel, coriander), and HSN 0910 (ginger, saffron, turmeric, other spices).
Were there any changes to spice and beverage GST rates in September 2025?
The September 2025 GST reforms maintained existing rates for most items in Chapter 9. However, the broader food processing sector benefited with many processed food items moving to 5% GST. Raw agricultural products like unprocessed tea leaves, unroasted coffee beans, and fresh spices continued to remain GST-exempt (0%).
How are fresh vs processed spices classified for GST?
Fresh spices like fresh ginger and fresh turmeric attract NIL (0%) GST under HSN 09101110 and 09103010. However, processed spices including dried, ground, or packaged spices attract 5% GST. Seeds of spice quality for planting attract 0% GST while commercial spice seeds attract 5% GST.
What is the GST treatment for instant coffee and tea bags?
Instant coffee, coffee substitutes, and processed tea products including tea bags attract 5% GST under Chapter 9. However, highly processed or flavored tea/coffee preparations with significant value addition may be classified under different chapters and attract higher GST rates of 12-18%.
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Disclaimer
The HSN codes and GST Rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Disytax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.