HSN code 09104020 is the 8-digit tariff item for thymes, not elsewhere specified or included (ginger, saffron, turmeric, thyme, bay leaves, curry and other spices, thyme), under heading 0910 and sub-heading 091040 (Chapter 9). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 09104020 at a glance
| Tariff item (8 digits) | 09104020 |
|---|---|
| Heading (4 digits) | 0910: Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices |
| Sub-heading (6 digits) | 091040 |
| Chapter | 9: Coffee, tea, mate and spices |
| Description | Thymes, not elsewhere specified or included (ginger, saffron, turmeric, thyme, bay leaves, curry and other spices, thyme) |
| GST rate | 5% or 18%, by description |
The rate for 09104020 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 42 for "Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric...". 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 09104020 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 0910 [other than 0910 11 10, 0910 30 10] | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 42 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 09104020 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 09104020
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- 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 (0910) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (091040) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (09104020), 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 091040
- HSN 09104010: Tejpat (leaves of cassia lignea) (ginger, saffron, turmeric, thyme, bay leaves, curry and other spices, thyme) (5% or 18%)
- HSN 09104030: Bay leaves, not elsewhere specified or included (ginger, saffron, turmeric, thyme, bay leaves, curry and... (5% or 18%)
See every rate entry for the heading on the HSN 0910 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).