HSN 09021020
Content exceeding 25 g .but not exceeding 1 kg . - Green tea (not fermented ) in immediate packings of a content not exceeding 3 kg
8-digit tariff item under 0902 · Chapter 9 (Coffee, tea, mate and spices) · Section II
GST on HSN 09021020
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| 5% | Tea, whether or not flavoured other than unprocessed green leaves of teaNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Unprocessed green leaves of teaNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0902.
Importing Products under HSN 09021020
| Basic Customs Duty | 100% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | 100% less 26 paise per kg . |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 09021020
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.7% / 0.15%, matched at 0902 |
| Export duty (Second Schedule) | ₹ 5 per kilogram |
HSN 09021020 Classification
| Section II | Vegetable Products |
| Chapter 09 | Coffee, tea, mate and spices |
| 0902 | TEA , WHETHER OR NOT FLAVOURED |
| 090210 | Green tea (not fermented ) in immediate packings of a content not exceeding 3 kg : |
| 09021020 | Content exceeding 25 g .but not exceeding 1 kg . |
Similar HSN Codes
| Code | Description |
|---|---|
| 09021010 | Content not exceeding 25 g . |
| 09021030 | Content exceeding 1 kg. but not exceeding 3 kg. |
| 09021090 | Other |
Frequently Asked Questions
What is the HSN code for Content exceeding 25 g .but not exceeding 1 kg . - Green tea (not?
The 8-digit HSN code is 09021020 - Content exceeding 25 g .but not exceeding 1 kg . - Green tea (not, under heading 0902 of Chapter 9 (Coffee, tea, mate and spices).
What is the GST rate on HSN 09021020?
5% (Tea, whether or not flavoured other than unprocessed green leaves of tea); GST Exempt (Unprocessed green leaves of tea) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 09021020?
Basic Customs Duty is 100% plus 10% Social Welfare Surcharge. A preferential rate of 100% less 26 paise per kg . may apply under trade agreements.
Is import under HSN 09021020 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Content exceeding 25 g .but not exceeding 1 kg . - Green tea (not?
HSN 09021020 carries more than one GST schedule entry: 5% for "Tea, whether or not flavoured other than unprocessed green leaves of tea"; and Exempt for "Unprocessed green leaves of tea". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 09021020?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 100% = ₹100,000; Social Welfare Surcharge 10% of BCD = ₹10,000; IGST 0% or 5% on ₹210,000. This heading carries more than one GST entry, so the total duty is between ₹110,000 and ₹120,500 - landing the consignment between ₹210,000 and ₹220,500, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Content exceeding 25 g .but not exceeding 1 kg . - Green tea (not be exported from India?
The ITC-HS export policy for HSN 09021020 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Content exceeding 25 g .but not exceeding 1 kg . - Green tea (not?
Yes - the All Industry Rate schedule (2023) notifies rates of 0.7% / 0.15% for the variants under this code, matched at 0902. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 9
COFFEE, TEA, MATE AND SPICES
NOTES:
1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 0910.
The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in Paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.
SUPPLEMENTARY NOTES:
1) Heading 0901 includes coffee in powder form.
2) “Spice” means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or powdered form.
3) The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as “masalas”.
POLICY CONDITIONS:
1) Goods in this chapter may fall under restricted list of crude drugs as listed in Policy Condition (2) at the end of Chapter 12. In such cases, policy as indicated therein should be applicable.
2) Irrespective of the Policy indicated against the Exim Code Nos. 0902 20 40 and 0902 40 60 in column 3 of ITC (HS) above, the import of these items will be subject to the conditions of the provisions of the Tea Waste (Control) Order, 1959 as amended from time to time (can be accessed from the website of the Tea Board of India: http://www.teaboard.gov.in). Import of tea waste is to be allowed only to the licence holders under the aforementioned Order issued by Tea Board of India.
1[3) Further, imports under Advance Authorisation Scheme is 'Free' and are exempted from the MIP condition when import is for extraction of oleoresin, for re-export, by the manufacturer exporters only, subject to the following condition:
a. Light black pepper berries shall have a minimum piperine content of 6% for import into India under AAS for oleoresin.
b. The samples shall be drawn by Customs and tested at Spices Board's Quality Evaluation Labs for piperine content as per the ISO 5564 method.
c. The yield assessment for oleoresin for AAS shall be done as per the ISO 1108 method at the Quality Evaluation Lab of Spices Board.
d. The manufacturer exporters, who import pepper under AAS, for oleoresin purpose shall submit the details of import of pepper viz. quantity of pepper imported, quantity of oleoresin produced, quantity of oleoresin re-exported, balance stock available as well as the details of usage/disposal of spent material on a monthly basis to the Spices Board.]
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NOTES:-
|
Inserted vide Notification No. 21/2015-2020 dated 25-07-2018 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Customs Tariff Act, 1975 - Second Schedule (export tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify