What is the GST (IGST) rate for HSN code 08031090?

HSN code 08031090 (Banana) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 08031090?

The Basic Customs Duty (BCD) for HSN code 08031090 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 08031090 cover?

HSN code 08031090 covers Banana. It sits under Chapter 8 – Edible fruit and nuts; peel of citrus fruit or melons, in Section II – VEGETABLE PRODUCTS.

What is the unit of measurement for HSN code 08031090?

The standard unit of quantity (UQC) for HSN code 08031090 is kg, as listed in the Customs Tariff.

What is the HSN code for bananas?

Curry plantains are classified under 08031010 and other bananas under 08031090, within heading 0803.

HSN Code Finder · Product

Banana HSN Code 0803

Q: What is the HSN code for Banana?

The HSN code for Banana is 08031090, classified under Chapter 8 – Edible fruit and nuts; peel of citrus fruit or melons of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Bananas, including plantains, are classified under HSN heading 0803. Curry plantains and other bananas each have their own tariff item.

Search any HSN code

Heading

0803

Primary code

08031090

GST / IGST

Customs duty (BCD)

30%

Banana HSN codes & GST rates

The 8-digit HSN/HS codes under heading 0803 (bananas, including plantains, fresh or dried). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
08031010	Curry plantain	5%	30%
08031090	Other	5%	30%

FTA preferential rates: 7 partner agreement(s) listed for 08031090; best preferential rate 0% via Japan; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for banana?

The HSN code for banana is 0803 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for banana the most common is 08031090, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How banana is classified under HSN

The HSN classification for banana narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 82-digitEdible fruit and nuts; peel of citrus fruit or melons
08034-digit headingBANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
0803106-digit subheadingPlantains
080310908-digit tariff itemOther

Section II — VEGETABLE PRODUCTS

GST on banana

Banana (HSN 0803) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 08031090 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported banana

When banana (HSN 08031090) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 08031090 →

Conclusion

The HSN code for banana is 0803 at the heading level, with 08031090 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.