HSN code 09071030 is the 8-digit tariff item for stem (neither crushed nor ground), under heading 0907 and sub-heading 090710 (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 09071030 at a glance
| Tariff item (8 digits) | 09071030 |
|---|---|
| Heading (4 digits) | 0907: Cloves (whole fruit, cloves and stems) |
| Sub-heading (6 digits) | 090710: Neither crushed nor ground |
| Chapter | 9: Coffee, tea, mate and spices |
| Description | Stem (neither crushed nor 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. 39 (HSN 0907) covers "Cloves (whole fruit, cloves and stems)" 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 |
|---|---|---|---|---|
| 0907 | Cloves (whole fruit, cloves and stems) | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 39 |
Worked example: a ₹1,000 sale under HSN 09071030
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 (0907) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (090710) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (09071030), 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 090710
- HSN 09071010: Neither crushed nor ground, extracted (5%)
- HSN 09071020: Neither crushed nor ground, not extracted (other than stem) (5%)
- HSN 09071090: Neither crushed nor ground: other (5%)
See every rate entry for the heading on the HSN 0907 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).