Elaichi HSN Code

Understanding the HSN Code for Elaichi (Cardamom) in India

Elaichi, or cardamom, is a cherished spice in Indian cuisine and beyond, known for its distinct aroma and flavor. For businesses dealing with this aromatic spice, understanding its correct HSN (Harmonized System of Nomenclature) code is essential for seamless GST (Goods and Services Tax) compliance. Your provided data clearly outlines the classification of cardamom, mostly within the spices chapter, but also points to a sweet confectionary item.

Elaichi as a Spice

The primary classification for Elaichi (cardamom) falls under Chapter 09: Coffee, tea, mate and spices. This chapter is specifically designed for various culinary spices.

The relevant HSN codes for cardamom as a spice are:

• HSN Code 090831: This general sub-heading covers “Cardamoms — Neither Crushed Nor Ground.” This indicates whole cardamom pods.
  • Within this, various types are further specified:
    • 09083110: “Large (Amomum)” – This typically refers to black cardamom.
    • 09083120: “Small (Ellettaria), Alleppey Green” – This refers to a specific type of green cardamom.
    • 09083130: “Small , Coorg Green” – Another specific type of green cardamom.
    • 09083140: “Small , Bleached, Half Bleached Or Bleachable” – Refers to processed small cardamom.
  • GST Rate: All these classifications for whole, uncrushed cardamom have a consistent 5% GST rate.
  • Effective Date: July 1, 2017.

This means that whether you are dealing with large black cardamom or various types of small green cardamom, as long as it’s in its whole, uncrushed form, it falls under HSN 090831 with a 5% GST.

Elaichidana: A Sweet Confectionery Item

Interestingly, your data also highlights “Elaichidana” under a completely different chapter:

• HSN Code 1702: This falls under Chapter 17: Sugars and sugar confectionery. This chapter is for sugar-based products.
  • The description for this HSN code includes “Palmyra Sugar, Mishri, Batasha, Bura, [Akar, Khadisakar, Harda, Sakariya, Gatta, Kuliya, Elaichidana, Lukumdana, Chikkis Like Puffed Rice Chikki, Peanut Chikki, Sesame Chikki, Tilchikki, Tilpatti, Tilrevdi, Sugar Makhana, Groundnut Sweets,Gajak, Khaja, Khajuli, Anarsa.”
  • GST Rate: Elaichidana, when classified under HSN 1702 as a sugar confectionery, has a 5% GST rate.
  • Effective Date: July 1, 2017.

This “Elaichidana” refers to sugar-coated cardamom seeds, often used as a mouth freshener or in sweets, which is why it’s categorized as a confectionery rather than a raw spice.