Kali Mirch HSN Code

Understanding the HSN Code for Kali Mirch (Black Pepper)

Kali Mirch, or black pepper, is a globally cherished spice and a cornerstone of Indian cuisine. For businesses involved in the trade of this aromatic spice, understanding its Harmonized System of Nomenclature (HSN) code is crucial for seamless GST (Goods and Services Tax) compliance in India. The HSN system provides a standardized classification for goods, ensuring consistency in taxation and international trade.

The HSN classification for Kali Mirch (Black Pepper) falls under Chapter 09, which is dedicated to “Coffee, tea, mate and spices.”

Specifically, HSN code 0904 covers “Pepper Of The Genus Piper; Dried Or Crushed Or Ground Fruits Of The Genus Capsicum Or Of The Genus Pimenta.” Black pepper, being derived from the genus Piper, is directly covered under this heading.

Within HSN 0904, the classification can become more granular based on the form of the pepper:

• Whole Black Pepper (Neither Crushed nor Ground): This includes whole dried black pepper corns. Specific sub-codes might differentiate based on processing, such as:
  • 09041130: Black pepper, garbled
  • 09041140: Black pepper, ungarbled
  • 09041190: Other (for whole pepper not specifically classified)
• Crushed or Ground Black Pepper: This covers black pepper in powdered form.
  • 09041200: Pepper, crushed or ground

The data consistently shows that Pepper of the genus Piper (which includes Kali Mirch), whether whole, dried, crushed, or ground, attracts a 5% GST rate. This rate has been in effect since July 1, 2017.

It is important for businesses to ensure they are using the correct sub-code within 0904 that accurately reflects the form of the black pepper being traded. While the overall GST rate remains 5%, precise HSN classification ensures compliance and avoids any potential discrepancies during audits or assessments.