Headings in chapter 09 and their GST
| HSN | Description | GST |
|---|
| 0901 | Coffee, whether or not roasted or dacaffeinated, coffee husks and skins, coffee substitutes containing coffee in any proportion28 tariff items | 0% or 5% |
| 0902 | Tea, whether or not flavoured20 tariff items | 0% or 5% |
| 0903 | Mate1 tariff item | 5% |
| 0904 | Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus pimenta17 tariff items | 5% |
| 0905 | Vanilla2 tariff items | 5% |
| 0906 | Cinnamon and cinnamon-tree flowers10 tariff items | 5% |
| 0907 | Cloves (whole fruit, cloves and stems)5 tariff items | 5% |
| 0908 | Nutmeg, mace and cardamoms15 tariff items | 5% |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway, juniper berries20 tariff items | 0% or 5% |
| 0910 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices34 tariff items | 0% or 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 09 covers
Chapter 09 of the tariff is "Coffee, tea, mate and spices". It has 10 four-digit headings and 152 eight-digit tariff items, such as 0901 (Coffee, whether or not roasted or dacaffeinated, coffee), 0902 (Tea, whether or not flavoured), 0903 (Mate).
GST rates in chapter 09
Most of its tariff items are taxed at 5%. By tariff item: 82 at 5%, 2 at 0%. For 68 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 09 goods?
Most of its tariff items are taxed at 5%. Of the 152 eight-digit codes in chapter 09, 82 at 5%, 2 at 0%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 0901?
Heading 0901 is "Coffee, whether or not roasted or dacaffeinated, coffee husks and skins, coffee substitutes containing coffee in any proportion". GST: 0% or 5%.