HSN Code 0902: Tea, whether or not flavoured
HSN code 0902 classifies tea, whether or not flavoured under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Tea, whether or not flavoured sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Tea, whether or not flavoured
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 0902
Use HSN code 0902 on every tax invoice for tea, whether or not flavoured. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 0902
What is HSN code 0902?
HSN code 0902 classifies tea, whether or not flavoured under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Tea, whether or not flavoured?
Tea, whether or not flavoured attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Tea, whether or not flavoured exempt from GST?
No. Tea, whether or not flavoured attracts 5% GST on every taxable sale.