The spice market in India plays an important role in domestic demand and international exports. The Indian spice market is projected to grow to approximately USD 24.5 billion by 2030. Each spice has a separate HSN code, on which the GST rate is levied. It is very important for both traders and consumers to know this code. It simplifies tax management and helps in avoiding legal complications.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision in 2025 |
| Spices | Ginger, saffron, turmeric, thyme, bay leaves, curry, and other spices | 0910 | 5% | – | 01/07/2017 | – |
| Spices Mixtures | Mixtures of spices and condiments (e.g., Garam Masala, Kitchen King, Sambar Masala, etc.) | 9109990 | 5% | – | 01/07/2017 | – |
| Miscellaneous edible preparations | Food Preparations Not Elsewhere Specified or Included – Other: Pan Masala | 21069020 | 28% | 60% | 01/07/2017 | 40% |
What is the HSN Code of Maggi Masala?
Maggi masala or other instant seasoning powders generally fall under the HSN code 09109990. These are also considered spice mixtures. As per the current tax rules, 5% GST is applicable. However, if it falls under the instant food category, a different code may also apply.
What is the HSN Code of Sambar Masala Powder?
HSN code 09109990 is also used for Sambar Masala. Products that come in the form of a mixture of spices or mixed powder fall under this category. 5% GST is applicable on it. The same code is applicable for both small packets and bulk.
HSN Code for Curry Powder
The HSN code for curry powder is 09109100. This is a special sub-code prescribed only for curry powder with a 5% GST rate. This rate has been kept unchanged in the new tax rules, so there is no additional burden on the consumers.
What is the GST Rate for Betel Nut Masala?
The HSN code of paan masala is 21069020. It is subject to 28% GST and 60% CESS. It is classified separately from other spices. Since it is a luxury item, its tax rate is kept relatively high.
Are the HSN Codes for Spice Blends and Single Spices Different?
Yes, HSN code 0910 is used for single spices, such as turmeric, chilli, coriander, etc. But for spice blends like Garam Masala or Sambhar Masala, 09109990 is used. This different code helps in the proper segregation of the tax regime.
Can the HSN Code of Spices Change?
Generally, the HSN code is permanent, but the government can revise it from time to time. After September 22, 2025, there have been minor updates to the code for spice blends, but the basic structure has been kept the same. Therefore, traders should check the notifications regularly.
Is the GST Rate on Spices Likely to Increase in the Future?
The GST rate may change from time to time as per the government’s policy. The current rate is 5% so that there is no pressure on both the consumer and the farmer. However, it may increase or decrease if the policy changes in the future. Traders should keep themselves updated on this matter regularly.
Conclusion
Knowing the HSN code and GST rate is essential for every spice trader. Traders can easily file tax returns and also avoid future fines or legal problems by using the correct code. Therefore, it is very important to stay updated about the specific HSN code and the latest GST rate for each product.
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FAQs about HSN code of spices
What is the HSN code for spices?
The main HSN code for spices is 0910. This code includes ginger, saffron, turmeric, bay leaves, curry leaves, and other dry spices. In addition, a specific sub-code 09109990 is used for spice mixtures such as garam masala or curry powder. In the new tax structure, 5% GST is levied on these.
What is the HSN code and GST rate of Garam Masala?
The HSN code of Garam Masala is 09109990. This code is used for spice mixtures, such as Kitchen King, Sambhar Masala, or Garam Masala. As per the rules effective from September 22, 2025, 5% GST is applicable on it. This has simplified the tax system for small traders and wholesalers.
What is the HSN code of cooking spices?
The HSN code for cooking spices or kitchen spices is also 09109990. Generally, spices that are marketed in the form of mixtures, such as chaat masala and curry masala, fall under this code. 5% GST is applicable on it. This rate has been kept unchanged as per the new tax rules.
Which HSN code is used for dry spices?
HSN code 0910 is assigned for dry spices. These include dried ginger, dried chilies, dried coriander leaves, etc. Generally, 5% GST is levied on dry spices. If traders import or export, then this code has to be used during customs clearance as well.
What is the HSN code of MDH Kitchen King masala?
The HSN code for any branded cooking spice, including MDH Kitchen King, is 09109990. The HSN code does not change despite the difference in brand, with 5% GST. So, the same code is used for branded or non-branded spices.
Which code should be used for common spice powders?
Spice powders like coriander powder, cumin powder, and chili powder generally fall under HSN code 09109930 with 5% GST rate. However, for mixed spices, 09109990 has to be used. If traders understand this difference and use the correct code, incorrect tax imposition can be avoided.
Do I have to use the same HSN code for imported spices?
Yes, the same HSN code is required for all domestic or imported spices. However, customs duty may be levied differently at the time of import. For example, 09109990 is also applicable for imported garam masala with 5% GST.
Where do traders use the HSN code for spices?
Traders use HSN codes in GST invoices, tax return filings, and customs documents. This makes the classification of the product clear, and taxation is done correctly. Using the wrong code can lead to fines or additional tax.
Are the HSN codes for branded and non-branded spices different?
No, the same HSN code is applicable for branded and non-branded spices. For example, 09109990 is used for garam masala, whether it is MDH, Everest, or any other local brand. However, the tax rate is equally applicable for both at 5%.
Are the HSN codes different for wholesale and retail?
No, the same HSN code is applicable for wholesale and retail sales. The code depends on the nature of the product; it does not change according to the type of sale. For example, for retail sale or wholesale sale of Garam Masala, in both cases, the code will be 09109990.
What problems can a trader face if the HSN code is not given?
If the HSN code is not given in the GST invoice or if the wrong code is given, the trader may have to pay a penalty. In many cases, the tax credit (ITC) may be cancelled. Therefore, it is very important to use the correct code in each invoice. The government is regularly taking strict action in this regard.
Why is the HSN code important in spice exports?
HSN code in exports ensures product classification in international transactions. Foreign buyers can understand the nature of the product, and customs clearance is easy. For example, if 09109990 is used in the export of garam masala, it is correctly identified internationally.
Is the tax on spice mix and ready-to-cook spice different?
Yes, 5% GST is applicable on ordinary spice mixes. But if it is marketed as a ready-to-cook mix (like pav bhaji mix, where other ingredients are mixed), then a different HSN code and tax rate may be applicable. So, the trader should understand the classification first.
Has any new tax rate been added for spices in the revised rules of 2025?
No, the tax rate for ordinary spices and spice mix has been kept unchanged at 5%. However, some sub-codes have been added for clear classification so that traders do not use the wrong code. Luxury items like paan masala continue to attract the same high tax rate as before.
How to verify the HSN code of spices?
Traders can verify the HSN code through the government GST portal, official notification of CBIC or through a professional consultant. Using the wrong code can lead to financial loss. Therefore, it is wise to verify the correct code according to the type of product beforehand.
