HSN code 09041200 is the 8-digit tariff item for crushed or ground, under heading 0904 and sub-heading 090412 (Chapter 9). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 09041200 at a glance
| Tariff item (8 digits) | 09041200 |
|---|---|
| Heading (4 digits) | 0904: Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus pimenta |
| Sub-heading (6 digits) | 090412: Crushed or ground |
| Chapter | 9: Coffee, tea, mate and spices |
| Description | Crushed or ground |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 36 (HSN 0904) covers "Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 36 |
Worked example: a ₹1,000 sale under HSN 09041200
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
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 (0904) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (090412) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (09041200), 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 heading 0904
- HSN 09041110: Pepper, long (neither crushed nor ground) (5%)
- HSN 09041120: Light black pepper (neither crushed nor ground) (5%)
- HSN 09041130: Black pepper, garbled (neither crushed nor ground) (5%)
- HSN 09041140: Black pepper ungarbled (neither crushed nor ground) (5%)
- HSN 09041150: Green pepper, dehydrated (neither crushed nor ground) (5%)
- HSN 09041160: Pepper pinheads (neither crushed nor ground) (5%)
- HSN 09041170: Green pepper, frozen or dried (5%)
- HSN 09041180: Pepper other than green, frozen (5%)
- HSN 09041190: Neither crushed nor ground: other (5%)
- HSN 09042110: Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus... (5%)
- HSN 09042120: Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus... (5%)
- HSN 09042211: Crushed or ground, chilly power (5%)
- HSN 09042212: Crushed or ground, fruits of the genus capsicum or of the genus pimenta, of genus capsicum---- chilly seeds (5%)
- HSN 09042219: Crushed or ground: other (5%)
- HSN 09042221: Powder (crushed or ground) (5%)
- HSN 09042229: Crushed or ground: other (5%)
See every rate entry for the heading on the HSN 0904 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).