Black Pepper HSN Code and GST Rate in India

Black pepper’s HSN code and GST rate in India depend on whether the product is whole or crushed pepper, or a prepared spice mixture. For ordinary black pepper sold as a spice, the key classification is generally HSN 0904, and the applicable GST rate is generally 5%; check the product’s exact form and current tax notifications before invoicing.

Ingredients

Whole dried black peppercorns: 1 lb (454 g), for a product-classification example
Crushed or ground black pepper: 1 lb (454 g), if comparing a processed form
Mixed seasoning containing pepper and other ingredients: 1 lb (454 g), if comparing a blended product
Invoice or product label: 1 copy, showing the actual product description and composition

Instructions

Identify the product being classified. Write down whether it is dried whole peppercorns, crushed pepper, ground pepper, or a seasoning blend. Do not classify a blend as pure pepper just because pepper is its main or most noticeable ingredient.
For whole, crushed, or ground pepper, check heading 0904. India’s HSN Chapter 9 covers coffee, tea, mate and spices. Heading 0904 covers pepper of the genus Piper, including dried or crushed or ground pepper. Black pepper is commonly classified under HSN 0904.11 when whole and 0904.12 when crushed or ground. The first four digits are the heading; the more detailed tariff item may require additional digits.
Check the GST rate for the exact tariff item. Ordinary pepper covered by heading 0904 is generally listed at 5% GST in India, commonly split into 2.5% CGST plus 2.5% SGST for an intra-state supply, or charged as 5% IGST for an inter-state supply. Confirm the current rate and any conditions against the latest CBIC rate notification and applicable tariff schedule, since tax treatment can change.
Review blends and prepared products separately. A mixed masala, seasoning, sauce, or other prepared food may fall under another HSN heading depending on its ingredients, processing, and intended use. Read the full composition and product description, then check the relevant tariff notes and GST entry rather than applying 0904 automatically.
Record the basis for the invoice. Keep the product description, composition, selected HSN code, rate reference, and the date you checked the rate with your tax records. If the classification is uncertain or the supply has special facts, ask a qualified GST professional or seek guidance from the tax authority before billing.

Tips

Distinguish spice from blend. Pure pepper and a seasoning mixture can have different classifications. Ingredient percentages alone do not always decide the heading; the product’s character and tariff rules matter.
Do not confuse HSN digits. HSN 0904 is the heading commonly relevant to pepper, while 0904.11 and 0904.12 describe whole and crushed or ground forms at a more specific level. Confirm the complete code required for your return or invoice.
Verify the rate on the transaction date. Online charts can be outdated. Use current official notifications and check whether the supply is intra-state or inter-state when showing the tax components.
Keep supporting documentation. Retain a label, specification sheet, or supplier invoice that establishes whether the goods are pure black pepper or a processed mixture. Clear descriptions make later reviews easier.

Serving Suggestions

Use the classification as a practical checklist when preparing a product catalogue, purchase record, or GST invoice. Describe the goods plainly—for example, “dried whole black peppercorns” or “ground black pepper”—and pair that description with the HSN code appropriate to the exact product. If you sell several forms, maintain a separate entry for each rather than using one generic “spices” line.

For an invoice, show the taxable value and the applicable tax separately. In an intra-state sale, the general 5% rate is commonly displayed as CGST and SGST; for an inter-state sale, it is generally IGST. The place of supply and the seller’s circumstances determine which applies, so confirm those details before issuing the invoice.

Variations

Whole peppercorns: Dried whole black pepper is commonly identified under HSN 0904.11. Its basic classification remains within the pepper heading, but verify the national tariff item and current rate for the particular sale.

Crushed or ground pepper: Crushed or ground pepper is commonly identified under HSN 0904.12. Grinding does not by itself make pepper a mixed seasoning, though additional ingredients or preparation can change the analysis.

Pepper in a prepared blend: A product containing black pepper alongside salt, herbs, spices, or other ingredients needs a separate classification review. Depending on its composition and presentation, it may be treated as a mixed seasoning or prepared product rather than pepper alone.

Storage and Reheating

Store your classification notes and tax references with the relevant invoice records, using the retention period required by applicable GST rules. Keep a dated copy of the official rate reference you relied on, and revisit it when notifications change or the product formulation changes. There is no food-storage or reheating step here: this is guidance for classifying a product for tax purposes, not a recipe for preparing or preserving food.

Frequently Asked Questions

What is the HSN code for black pepper in India?
Black pepper is generally classified under HSN heading 0904. Whole peppercorns are commonly coded 0904.11, while crushed or ground pepper is commonly coded 0904.12. Confirm the full tariff item for your product and reporting requirements.

What is the GST rate on black pepper?
The general GST rate for ordinary black pepper under heading 0904 is commonly 5%. The applicable notification and the product’s exact classification should be checked for the date of supply; do not rely on an old rate list.

Is the rate different for whole and powdered black pepper?
Whole and ground forms commonly use different subheadings within 0904, but both are generally associated with the 5% GST rate. Check the current tariff schedule for the precise product description.

Does black pepper powder have the same HSN code as whole pepper?
No. Whole pepper is commonly classified as 0904.11 and crushed or ground pepper as 0904.12. Both sit under heading 0904, but the subheading reflects the product’s form.

Does a pepper masala blend use HSN 0904?
Not necessarily. A blend containing other spices or ingredients may be classified under a different heading, depending on its composition, processing, and presentation. Review the product details and relevant tariff rules before assigning a code.

How do I verify the current GST rate?
Check the latest CBIC GST rate notification and the customs tariff schedule for the exact HSN item, then confirm how the rate applies to your transaction. For an uncertain or high-value classification, consult a GST professional or the relevant tax authority.

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