📈 Simplify Your GST with Expert Support
💬 Chat with GST Expert
Table of Contents
- Updated on : September 19, 2025
HSN Codes and GST Rates for Coffee, Tea, Spices, and Miscellaneous Edible Preparations (Chapters 9 & 21)
Complete HSN Code & GST Rate Guide for Tea, Coffee, Spices & Food Preparations
HSN Chapters 9 and 21 underwent revolutionary transformation in the September 2025 GST reforms, with most coffee, tea, spices, and food preparations moving to a uniform 5% GST rate. This historic change eliminates much of the complex multi-tier structure that previously existed, significantly benefiting farmers, spice traders, food processors, restaurants, and consumers across the entire agricultural and food processing value chain.
Chapter 9: Coffee, Tea & Spices - Complete GST Rate Table
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion (excluding unroasted coffee beans) | 0901 | 09011111, 09011112, 09011113, 09011119, 09011121, 09011122 |
| 5% | Tea, whether or not flavoured (excluding unprocessed green leaves of tea) | 0902 | 09021010, 09021020, 09021030, 09021090, 09022010, 09022020 |
| 5% | Maté | 0903 | 09030000 |
| 5% | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus 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 |
| 5% | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries (other than of seed quality) | 0909 | 09092110, 09092190, 09092200, 09093111, 09093119, 09093121 |
| 5% | Ginger (other than fresh ginger), saffron, turmeric (other than fresh turmeric), thyme, bay leaves, curry and other spices | 0910 | 09101120, 09101130, 09101190, 09101210, 09101290, 09102010 |
Chapter 21: Miscellaneous Edible Preparations - GST Rate Table
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 210111, 210112 | 21011110, 21011120, 21011130, 21011190, 21011200 |
| 5% | Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté | 210120 | 21012010, 21012020, 21012030, 21012090 |
| 5% | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 210130 | 21013010, 21013020, 21013090 |
| 5% | Yeasts (active and inactive), other single-cell micro-organisms, prepared baking powders | 2102 | 21021000 |
| 5% | Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard | 2103 | 21031000, 21032000, 21033000, 21039010, 21039020, 21039030 |
| 5% | Soups and broths and preparations therefor, homogenised composite food preparations | 2104 | 21041000, 21042000 |
| 5% | Ice cream and other edible ice, whether or not containing cocoa | 2105 | 21050000 |
| 5% | Texturised vegetable proteins (soya bari), food preparations, sweetmeats, namkeens, bhujia, mixture, diabetic foods | 2106 | 21069010, 21069030, 21069091, 21069099 |
🌶️ Revolutionary September 2025 GST Transformation for Spices & Food Preparations:
- Complete Simplification: Most products in both chapters moved to uniform 5% GST rate
- Farmer Benefits: Spice farmers and agricultural value chain gain significant cost advantages
- Consumer Relief: Essential spices, beverages, and food preparations now more affordable
- Export Competitiveness: Indian spice and food processing industries become more competitive globally
- Restaurant Industry Boost: Lower input costs for commercial kitchens and food service providers
- Processing Industry Relief: Food preparation manufacturers gain major cost advantages
- Traditional Medicine Support: Medicinal spices and herbs at affordable rates
- Compliance Simplification: Single rate structure eliminates complex classifications and disputes
- Small Business Support: Local spice traders, food processors, and restaurant owners benefit significantly
🍛 Universal 5% GST Rate Examples:
🌶️ Essential Spices (Chapter 9 - All at 5%):
- Black Pepper (HSN 0904): 5% GST - the king of spices now more affordable
- Cardamom (HSN 0908): 5% GST - premium spice with significant cost reduction
- Cinnamon (HSN 0906): 5% GST - aromatic spice for cooking and baking
- Turmeric Powder (HSN 0910): 5% GST - essential Indian spice (fresh turmeric may differ)
- Cumin Seeds (HSN 0909): 5% GST - popular spice for tempering
- Cloves (HSN 0907): 5% GST - aromatic spice with medicinal properties
☕ Beverages & Extracts (Chapter 21 - All at 5%):
- Instant Coffee (HSN 210111): 5% GST - coffee extracts and preparations
- Tea Preparations (HSN 210120): 5% GST - flavored and instant tea products
- Coffee Substitutes (HSN 210130): 5% GST - chicory and health alternatives
🍲 Food Preparations (Chapter 21 - All at 5%):
- Baking Powder (HSN 2102): 5% GST - essential baking ingredient
- Sauces & Condiments (HSN 2103): 5% GST - ketchup, mayonnaise, curry paste
- Instant Soups (HSN 2104): 5% GST - ready-to-cook soup preparations
- Ice Cream (HSN 2105): 5% GST - frozen desserts and edible ice
- Ready-to-Cook Foods (HSN 2106): 5% GST - instant food mixes and preparations
Frequently Asked Questions (FAQs)
What are the GST rates for coffee, tea, spices and food preparations under Chapters 9 & 21 after September 2025?
Most coffee, tea, spices, and food preparations under HSN Chapters 9 and 21 now attract a uniform 5% GST rate (2.5% CGST + 2.5% SGST) as per the September 2025 GST reforms. This includes all major spices, processed tea and coffee, extracts, sauces, and food preparations - creating significant simplification across both chapters.
Which products are covered under the new 5% GST rate in Chapters 9 and 21?
Chapter 9: All processed spices, tea, and roasted coffee. Chapter 21: Coffee extracts (210111, 210112), tea preparations (210120), yeasts and baking powders (2102), sauces and condiments (2103), soups (2104), ice cream (2105), and various food preparations (2106) with minimal exceptions.
What was the major change in Chapters 9 & 21 GST rates in September 2025?
The September 2025 reforms brought revolutionary changes with most products moving to 5% GST rate. Previously, Chapter 21 had rates varying from 12% to 28% across different food preparations. This massive simplification benefits spice traders, food processors, restaurants, and consumers while reducing compliance complexity.
Are there any exceptions to the 5% GST rate in Chapters 9 and 21?
Minimal exceptions exist: Chapter 9 excludes unroasted coffee beans, unprocessed tea leaves, fresh ginger, and fresh turmeric. Chapter 21 shows most items at 5% with the September 2025 notification creating significant simplification across food preparations and extracts.
🌶️ Expert GST for Spice & Food Processing Industry
Professional tax consultancy for the revolutionized spice and food processing sector under new GST structure
Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic 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.