Nutmeg, mace and cardamoms. Chapter 9: Coffee, tea, mate and spices.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 0908 | Nutmeg, mace and cardamoms Notification 9/2025-CT(R), Schedule I, S.No. 40 |
| Entries for the whole of Chapter 9 (they apply where the description fits) | ||
| Nil | 07, 09 or 10 | All goods of seed quality Notification 10/2025-CT(R), S.No. 56 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0908 in the GSTN HSN master (23 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0908 10 | Nutmeg | – | |
| 0908 11 | NEITHER CRUSHED NOR GROUND : | – | |
| 0908 11 10 | IN SHELL | – | Save |
| 0908 11 20 | SHELLED | – | Save |
| 0908 12 | CRUSHED OR GROUND MACE : | – | |
| 0908 12 00 | CRUSHED OR GROUND | – | Save |
| 0908 21 | NEITHER CRUSHED NOR GROUND | – | |
| 0908 21 00 | NEITHER CRUSHED NOR GROUND | – | Save |
| 0908 22 | CRUSHED OR GROUND | – | |
| 0908 22 00 | CRUSHED OR GROUND | – | Save |
| 0908 30 | Cardamoms | – | |
| 0908 31 | NEITHER CRUSHED NOR GROUND : | – | |
| 0908 31 10 | LARGE (AMONUM) | – | Save |
| 0908 31 20 | SMALL (ELLETTARIA), ALLEPPEY GREEN | – | Save |
| 0908 31 30 | SMALL, COORGE GREEN | – | Save |
| 0908 31 40 | SMALL, BLEACHED, HALF BLEACHED OR BLEACHABLE | – | Save |
| 0908 31 50 | SMALL, MIXED | – | Save |
| 0908 31 90 | OTHER | – | Save |
| 0908 32 | CRUSHED OR GROUND : | – | |
| 0908 32 10 | POWDER | – | Save |
| 0908 32 20 | SMALL CARDAMOM SEEDS | – | Save |
| 0908 32 30 | CARDAMOM HUSK | – | Save |
| 0908 32 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0908) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
