GST Rate on Tea, Coffee and Spices

901

Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011111

A Grade Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011112

B Grade Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011113

C Grade Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011119

Other Varieties Arabica Plantation Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011121

AB Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011122

PB Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011123

C Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011124

B/B/B Grade Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011129

Other Variety of Arabica Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011131

AB Grade Rob Parchment Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011132

PB Grade Rob Parchment Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011133

C Grade Rob Parchment Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011139

Other Varieties of Rob Parchment (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011141

AB Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011142

PB Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011143

C Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011144

B/B/B Grade Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion )

5%

9011145

Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in bulk quantities

5%

9011149

Other Varieties of Rob Cherry Coffee (Whether Roasted/Decaffeinated or not, with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011190

Varieties of Coffee (Not Roasted and not Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9011200

Varieties of Coffee (Not Roasted and Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion)

5%

9012110

Varieties of Coffee (Roasted and not Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in bulk packing

5%

9012190

Varieties of Coffee (Roasted and not Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in other quantities

5%

9012210

Varieties of Coffee (Roasted and Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in bulk quantities

5%

9012290

Varieties of Coffee (Roasted and Decaffeinated with coffee skins and husks, or any substitute of coffee irrespective of its proportion) in other quantities

5%

9019010

Coffee Skins and Husks (Whether Roasted/Decaffeinated or not, or any substitute of coffee irrespective of its proportion)

5%

9019020

Substitute of Coffee irrespective of its proportion (Whether Roasted/Decaffeinated or with coffee skins and husks)

5%

902

Tea (Whether Flavoured or not)

5%

9021010

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing not more than 25 grams)

5%

9021020

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing more than 25 grams but less or equivalent to 1 Kg)

5%

9021030

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing more than 1 Kg but less or equivalent to 3 Kg)

5%

9021090

Tea (Whether Flavoured or not, Green Tea whether fermented or not in other quantities)

5%

9022010

Tea (Whether Flavoured or not, Green Tea whether fermented or not in packing more than 3 Kg but less or equivalent to 20 Kg)

5%

9022020

Green Tea (Whether Flavoured or not, not fermented) in bulk quantity

5%

9022030

Green Tea (Whether Flavoured or not, not fermented) agglomerated in forms such as tablets, balls, bricks, etc.

5%

9022040

Green Tea Waste (Whether Flavoured or not, not fermented)

5%

9022090

Other types of Green Tea (Whether Flavoured or not, not fermented)

5%

9023010

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing not more than 25 grams)

5%

9023020

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 25 grams but less or equivalent to 1 Kg)

5%

9023030

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 1 Kg but less or equivalent to 3 Kg)

5%

9023090

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 3 Kg)

5%

9024010

Tea (Whether Flavoured or not, Black Tea partly or completely fermented in packing more than 3 Kg but less or equivalent to 20 Kg)

5%

9024020

Tea Leaf (Whether Flavoured or not, Black Tea partly or completely fermented) in bulk quantity

5%

9024030

Tea Dust (Whether Flavoured or not, Black Tea partly or completely fermented) in bulk quantity

5%

9024040

Tea Bags (Whether Flavoured or not, Black Tea partly or completely fermented)

5%

9024050

Tea (Whether Flavoured or not, Black Tea partly or completely fermented) in tablet, ball, or brick forms known as agglomerated versions of tea

5%

9024060

Tea Waste (Whether Flavoured or not, Black Tea partly or completely fermented)

5%

9024090

Other types of Black Tea (Whether Flavoured or not, fermented)

5%

903

Mate

5%

904

Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, in Dried, Crushed, or Ground fruit form)

5%

9041110

Long Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041120

Light Black Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041130

Garbled Black Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041140

Ungarbled Black Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041150

Dehydrated Green Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041160

Pepper Pinheads (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041170

Frozen or Dried Green Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041180

Other than Green or Frozen Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041190

Other Pepper (Piper Genus, Genus Pimenta or Capsicum Genus, Neither Crushed nor Ground)

5%

9041200

Crushed or Ground Pepper (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

9042211

Chilly Powder (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

9042212

Chilly Seeds (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

9042221

Pepper Powder (Piper Genus, Genus Pimenta or Capsicum Genus)

5%

905

Vanilla

5%

9051000

Vanilla (Neither Ground or Crushed)

5%

906

Cinnamon (Cinnamon Tree or Flowers in Ground or Crushed form)

5%

9061010

Cassia Cinnamon (Cinnamon Tree or Flowers in Ground or Crushed form)

5%

9061020

Cinnamon Bark (Neither Crushed or Ground)

5%

9061030

Cinnamon Tree Flowers (Neither Crushed or Ground)

5%

9061110

Cinnamon Bark (Cinnamomum Zeylanicum Blume Genus Neither Crushed or Ground)

5%

9061120

Cinnamon Tree Flowers (Cinnamomum Zeylanicum Blume Genus Neither Crushed or Ground)

5%

9062000

Cinnamon Tree Flowers (Crushed or Ground)

5%

907

Cloves (Stems or Whole Fruit)

5%

9071010

Extracted Cloves (Stems or Whole Fruit, Neither Crushed nor Ground)

5%

9071020

Cloves Not Extracted Apart from the Stem (Stems or Whole Fruit, Neither Crushed nor Ground)

5%

9072000

Cloves (Crushed or Ground)

5%

908

Nutmeg, MACE, and Cardamoms

5%

9081110

Nutmeg, MACE, and Cardamoms in Shell (Neither Crushed nor Ground)

5%

9081120

Shelled Nutmeg, MACE, and Cardamoms (Crushed or Ground)

5%

9083110

Large Amomum Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083120

Small Ellettaria, Alleppey Green Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083130

Small Coorg Green Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083140

Nutmeg, MACE, and Cardamoms (Small or Half Bleached, Neither Crushed nor Ground)

5%

9083150

Small or Mix Nutmeg, MACE, and Cardamoms (Neither Crushed nor Ground)

5%

9083210

Powder of Nutmeg, MACE, and Cardamoms (Crushed or Ground)

5%

9083220

Small Cardamom Seeds (Crushed or Ground)

5%

9083230

Cardamom Husk (Crushed or Ground)

5%

909

Seeds of Fennel, Coriander, Cumin, Badian, Caraway, Anise (Crushed or Ground)

5%

9092110

Seeds of Fennel, Coriander, Cumin, Badian, Caraway, Anise (Neither Crushed nor Ground)

5%

910

Fresh Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101120

Dried and Unbleached Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101130

Dried and Bleached Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101190

Other types of Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Neither Crushed nor Ground)

5%

9101210

Powder of Saffron, Bay Leaves, Curry, Thyme, Turmeric, and other spices (Crushed or Ground)

5%

9104010

Tejpat (Leaves of Cassia Lignea, Crushed or Ground)

5%

9109911

Celery

5%

9109913

Till (Roasted or not Roasted)

5%

9109914

Ajwain (Roasted or not Roasted)

5%

9109921

Cassia Powder

5%

9109923

Celery Powder

5%

9109924

Fenugreek Powder

5%

9109925

Till Powder

5%

9109926

Poppy Powder

5%

9109927

Mustard Powder

5%