HSN code 09012110 is the 8-digit tariff item for COFFEE, TEA, MATE AND SPICES~Coffee, whether or not roasted or dacaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion~Not decaffeinated, in bulk packing, under heading 0901 and sub-heading 090121 (Chapter 9). GST is nil or 5%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 09012110 at a glance
| Tariff item (8 digits) | 09012110 |
|---|---|
| Heading (4 digits) | 0901: Coffee, whether or not roasted or dacaffeinated, coffee husks and skins, coffee substitutes containing coffee in any proportion |
| Sub-heading (6 digits) | 090121: COFFEE, TEA, MATE AND SPICES~Coffee, whether or not roasted or dacaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion~Not decaffeinated |
| Chapter | 9: Coffee, tea, mate and spices |
| Description | COFFEE, TEA, MATE AND SPICES~Coffee, whether or not roasted or dacaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion~Not decaffeinated, in bulk packing |
| GST rate | nil or 5%, by description |
The rate for 09012110 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 33 for "Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee..."; Nil under 10/2025-CT(R), S. No. 57 for "Coffee beans, not roasted".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 09012110 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 0901 | Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 33 |
| 0901 | Coffee beans, not roasted | Nil (0%) | Nil | 10/2025-CT(R), S. No. 57 |
Worked example: a ₹1,000 sale under HSN 09012110
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (0901) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (090121) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (09012110), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 090121
- HSN 09012190: COFFEE, TEA, MATE AND SPICES~Coffee, whether or not roasted or dacaffeinated; coffee husks and skins... (nil or 5%)
See every rate entry for the heading on the HSN 0901 page, or all Chapter 9 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).