What is the GST (IGST) rate for HSN code 08028030?

HSN code 08028030 (Ground) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 08028030?

The Basic Customs Duty (BCD) for HSN code 08028030 is 100%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the HSN code for Ground?

The HSN code for Ground is 08028030, classified under Chapter 8 – Edible fruit and nuts; peel of citrus fruit or melons of India's Customs Tariff (ITC-HS).

What is the unit of measurement for HSN code 08028030?

The standard unit of quantity (UQC) for HSN code 08028030 is kg, as listed in the Customs Tariff.

Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 08028030Ground

Name: Import duty stack for HSN Code 08028030: Ground
Creator: EximPe

08028030

5% IGSTSchedule I

Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

HSN code 08028030 covers Ground. GST / IGST is 5%. Basic Customs Duty is 100%. Total effective import duty is about 236% on an assessable value of ₹100 (CIF).

Heading 0802: OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED

080280305% IGST · Schedule I

Ground

Importing this at the standard rate costs ≈ ₹236 in duty for every ₹100 of shipment value.

Total duty (MFN)

236%

≈ ₹236 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Shipment value (CIF — goods + insurance + freight)

₹

Country / FTA you're importing from

Goods value (CIF)₹10,00,000

Basic Customs Duty (100%)₹10,00,000

AIDC (100%)₹10,00,000

Social Welfare Surcharge (10%)₹2,00,000

IGST (5%)₹1,60,000

Total duty payable₹23,60,000

Total landed cost₹33,60,000

This is the standard rate — pick an FTA origin to see savings.

08028030IGST5%Total236%

Back to HSN Code Finder

Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed: June 30, 2025·How we source this

Compliance at a glance

Import policy:Free1 mandatory clearance · Foods Safety & Standards Authority

*ARECA NUTS GROUND IS PROHIBITED SUBJECT TO REVISED POLICY CONDITION- A) HOWEVER, IMPORT IS FREE IF CIF VALUE IS RS. 351/- OR ABOVE PER KILOGRAM. B) MIP CONDITIONS, HOWEVER, WILL NOT BE APPLICABLE FOR IMPORTS BY 100% EXPORT ORIENTED UNITS (EOUS) AND UNITS IN THE SEZ SUBJECT TO THE CONDITION THAT NO DTA SALE IS ALLOWED.REFER S.O.678(E) AND DGFT NOTF NO.57/2015-20 BOTH DTD 14-02-2023*ENSURE COMPLIANCE OF PARA 1 (I TO VII) AND PARA 2 OF DGFT NOTF NO 61/2015-20 DT 20-03-23 WRT PROCEDURE FOR APPLICATION/ISSUANCE OF REGISTRATION CERTIFICATE FOR IMPORT OF FRESH (GREEN) ARECA NUT UNDER ITC(HS) 08028010 WITHOUT MINIMUM IMPORT PRICE (MIP) CONDITION FROM BHUTAN AS SPECIFIED*AS PER DGFT NOTF NO 36/2015-20 DT 28-09-22,IMPORT IS PROHIBITED AS PER ITC HS POLICY, A) HOWEVER, IMPORT IS FREE IF CIF VALUE IS RS.251/- AND ABOVE PER KG B) IMPORT OF 17000 MT OF FRESH (GREEN) ARECA NUT WITHOUT MINIMUM IMPORT PRICE (MIP) CONDITION SHALL BE ALLOWED FROM BHUTAN EVERY YEAR. SUCH IMPORTS ARE ALLOWED ONLY: I) THROUGH LCS JAIGAON (INJIGB) ONLY AND, II) SHALL BE SUBJECT TO A VALID (RC) ISSUED BY DGFT*AS PER CBIC INSTRUCTION NO 27/2022-CUS DT 07-10-22 CONSIDERING THAT THE PRODUCT, FRESH (GREEN) ARECA NUT, IS A PROHIBITED ITEM IN THE ABSENCE OF THE COMPLIANCE TO THE POLICY CONDITIONS STIPULATED THEREIN, THE KOLKATA CUSTOMS ZONE MAY DEVISE AN APPROPRIATE MECHANISM FOR REGISTRATION OF REGISTRATION CERTIFICATE (RC), DEBIT/UTILISATION OF THE QUANTITY IN THE RC, MONITORING VALIDITY OF THE RC, AND AN OVERALL MONITORING MECHANISM FOR THE EFFECTIVE IMPLEMENTATION OF THE REVISED POLICY STIPULATION.*DRI ALERT NO 13/2013 DT 03-06-2013 HAS BEEN ISSUED REGD UNDERVALUATION, MISUSE OF SAPTA NTF FOR ARECA/BETEL NUTS & DIVERSION OF GOODS MEANT FOR NEPAL TO INDIA.*IN CASE OF PGA FACILITATED BILLS I.E. WHICH HAVE NOT BEEN ROUTED THROUGH PGA FOR NOC,PROPER OFFICER SHOULD VERIFY AND ENSURE THAT THE MANDATORY DOCUMENTS-SPECIMEN COPY OF LABEL[0110FS], PHYTO SANITARY CERTIFICATES(PSCS) [851000],FSSAI IMPORT LICENSE [911001]HAVE BEEN UPLOADED IN (E-SANCHIT) BEFORE GIVING OUT-OF-CHARGE(OOC)*PORT OF ENTRIES FOR IMPORT OF FOOD ITEMS ARE ALLOWED TO BE IMPORTED ONLY IN AIRPORTS/ICD/SEZ/SEAPORTS/LCS AS LISTED IN APPENDIX-V LIST-A TO SCHD-I OF IMPORT POLICY, ITC (HS) 2017* REF.LETTERNO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DT 17-06-22 REGARDING RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS AND ORDER NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DT 17-06-22 REGARDING IMPORT OF CLOVE STEM RECD FROM FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA READ WITH CBIC INSTRUCTION NO.10/2022-CUSTOMS DTD 28-06-2022 AS PER PARA-2*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unit of measure: kg.

Effective import duty stack for HSN 08028030, computed on an assessable value of ₹100.
Component	Rate	Amount / ₹100
BCD Basic Customs Duty — the headline tariff rate from the First Schedule.	100%	₹100.00
AIDC Agriculture Infrastructure & Development Cess — calculated on BCD.	100%	₹100.00
SWS Social Welfare Surcharge — calculated on (BCD + AIDC).	10%	₹20.00
IGST Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). Notif. 009/2025-I24	5%	₹16.00
Total Duty	236%	≈ ₹236.00 / ₹100 CIF

How it's calculated

For an assessable value of ₹100:

BCD = AV × 100% = ₹100.00
AIDC = BCD × 100% = ₹100.00
SWS = (BCD + AIDC) × 10% = ₹20.00(exemption notifications exist for this code; verify eligibility)
IGST = (AV + BCD + AIDC + SWS) × 5% = ₹16.00
Total Duty = BCD + AIDC + SWS + IGST = ₹236.00 (236%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

NepalBest rate0%save 100pp
SAFTA (LDC) countries0%save 100pp
Sri Lanka0%save 100pp
SAFTA countries8%save 92pp
Least Developed Countries40%save 60pp
MFN — no FTA (baseline)100%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.