GST rate and HSN code for tea

Quick answer

GST on tea is 5% (HSN 0902) from 22 September 2025, for loose and packed tea, plain or flavoured, including green tea. Instant tea and tea premixes (HSN 2101 20) moved from 18% to 5%. Only unprocessed green tea leaves, as plucked, are nil-rated, which a tea shop counter rarely sells.

Kirana and grocery staples · HSN 0902 · GST 5% · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for tea

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Tea leaves and dust, plain or flavoured	0902	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 34
Instant tea and tea premix (extracts of tea)	2101 20	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 136

In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Tea, whether or not flavoured [other than unprocessed green leaves of tea]”.

What changed in September 2025

Condition	Before 22 Sep 2025	From 22 Sep 2025
Instant tea and tea premix (extracts of tea)	18%	5%

Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).

What to print on the bill

Print HSN 0902 for tea leaves and dust, and 2101 20 for instant tea or premix.
Tea served as a drink at a stall is a service, not tea leaves; ask your CA about its rate.
Loose tea from a chest is still 5%.
HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.

Common mistakes

Billing tea premix sachets at 18% after September 2025.
Marking loose tea as exempt. Tea has no loose exemption.
Coding herbal infusions (no tea leaf) as 0902; they are usually other headings.

Put the right HSN and GST on every bill

RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).

Start free trial Ask on WhatsApp

Questions about GST on tea

Is loose tea taxable?

Yes, at 5%. The tea entry (Schedule I, S. No. 34) has no packed or loose condition.

What is the GST on tea premix?

Extracts, essences and concentrates of tea and preparations based on them (2101 20) are 5%, down from 18% (PIB, Annexure I).

Is green tea 5%?

Yes. The entry covers tea 'whether or not flavoured', other than unprocessed green leaves, which are nil.

GST on coffeeHSN 0901 · 5% or nil GST on haldiHSN 0910 · 5% or nil GST on red chilliHSN 0904 · 5% or nil GST on riceHSN 1006 · 5% or nil GST on atta and maidaHSN 1101 · 5% or nil GST on dal and pulsesHSN 0713 · 5% or nil

Look up another item in the HSN and GST rate finder, or see all GST rates by category.

General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.