GST Rate on Tea
The GST rate on tea is 5%, under HSN code 0902 (tea, whether or not flavoured). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for tea
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 0902
- Also covers: chai
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on tea
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on tea
What is the GST rate on tea?
The GST rate on tea is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Tea falls under HSN code 0902.
What is the HSN code for tea?
Tea falls under HSN code 0902, which covers tea, whether or not flavoured. Show this code on every GST tax invoice line for tea.