HSN Code 0902
Tea
HSN 0902 covers tea in all forms — leaf, dust, green, black, flavoured. GST is 5% on packaged tea; loose/bulk tea sold without packaging is exempt.
HSN Code
0902
GST Rate
5%
Preferred UQC
KGS
Rate details & exceptions
Pre-packaged and labelled tea → 5%. Loose tea sold by weight without branding → exempt. Instant tea mixes and tea bags always 5% (inherently packaged).
What HSN 0902 covers
HSN 0902 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Black tea (Assam, Darjeeling, CTC)
- Green tea
- Flavoured tea (masala chai, cardamom)
- Tea bags
- Iced tea concentrate
- Instant tea powder
How to enter HSN 0902 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
0902 - Description: Tea (or your specific SKU name)
- UQC:
KGS - Quantity, rate per unit, taxable value
- GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 0902 and the 5% rate the moment you type "tea" in the item description — so you don't memorise codes.
Questions people ask about HSN 0902
Is tea GST 5% or 18%?
5% on packaged tea (including branded and private-label). Loose tea sold by the gram without packaging is exempt. Instant tea mixes are 5%. Ready-to-drink tea beverages are 12% (different HSN, 2202).
What HSN for coffee?
Coffee is HSN 0901, also at 5% for packaged. Same rule — loose coffee is exempt, packaged/branded is 5%.
Is masala tea the same rate?
Yes, flavoured and masala teas fall under HSN 0902 and attract 5% GST when packaged. The added spices do not reclassify it to a different HSN.
Related codes
Related on 21bill
Stop looking up HSN codes manually.
21bill auto-suggests HSN codes and GST rates as you type product names. The platform is invite-only — contact us to request access for your team.
Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.