HSN 09051000
Neither crushed nor ground
8-digit tariff item under 0905 · Chapter 9 (Coffee, tea, mate and spices) · Section II
GST on HSN 09051000
| Rate | Description |
|---|---|
| 5% | VanillaNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0905.
Importing Products under HSN 09051000
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 09051000
| ITC-HS export policy | Free |
| Condition | Subject to Policy Condition 1 of the Chapter |
| Duty drawback (AIR 2023) | 0.15%, matched at 0905 |
| Export duty (Second Schedule) | None |
HSN 09051000 Classification
| Section II | Vegetable Products |
| Chapter 09 | Coffee, tea, mate and spices |
| 0905 | VANILLA |
| 09051000 | Neither crushed nor ground |
Similar HSN Codes
| Code | Description |
|---|---|
| 09052000 | Crushed or ground |
Frequently Asked Questions
What is the HSN code for Neither crushed nor ground?
The 8-digit HSN code is 09051000 - Neither crushed nor ground, under heading 0905 of Chapter 9 (Coffee, tea, mate and spices).
What is the GST rate on HSN 09051000?
5% (Vanilla) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 09051000?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 09051000 allowed?
The ITC-HS import policy for this code is Free (no licence required).
What is the total import cost for HSN 09051000?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 5% on ₹133,000. Total duty payable is about ₹39,650, landing the consignment at ₹139,650. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Neither crushed nor ground be exported from India?
The ITC-HS export policy for HSN 09051000 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 1 of the Chapter. See 32/2015-20.
Is duty drawback available on Neither crushed nor ground?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0905. No cap is notified. Drawback is claimed on export against the shipping bill.
Free - Neither crushed nor ground
Subject to Policy Condition 1 of the Chapter
Notification: 32/2015-20 dated 04.10.2017
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:-
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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
- 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)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify