HSN code 09023020 is the 8-digit tariff item for content exceeding 25 g. but not exceeding 1 kg, under heading 0902 and sub-heading 090230 (Chapter 9). GST is nil, 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 09023020 at a glance
| Tariff item (8 digits) | 09023020 |
|---|---|
| Heading (4 digits) | 0902: Tea, whether or not flavoured |
| Sub-heading (6 digits) | 090230: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg |
| Chapter | 9: Coffee, tea, mate and spices |
| Description | Content exceeding 25 g. but not exceeding 1 kg |
| GST rate | nil, 5% or 18%, by description |
The rate for 09023020 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 34 for "Tea, whether or not flavoured [other than unprocessed green leaves of tea]"; Nil under 10/2025-CT(R), S. No. 58 for "Unprocessed green leaves of tea". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 09023020 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 0902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 34 |
| 0902 | Unprocessed green leaves of tea | Nil (0%) | Nil | 10/2025-CT(R), S. No. 58 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 09023020 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 09023020
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.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (0902) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (090230) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (09023020), 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 090230
- HSN 09023010: Content not exceeding 25 g (nil, 5% or 18%)
- HSN 09023030: Content exceeding 1 kg. but not exceeding 3 kg (nil, 5% or 18%)
- HSN 09023090: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg: other (nil, 5% or 18%)
See every rate entry for the heading on the HSN 0902 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).