HSN 08039010
Bananas, fresh - Other
8-digit tariff item under 0803 · Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons) · Section II
GST on HSN 08039010
| Rate | Description |
|---|---|
| Exempted | Bananas, including plantains, fresh or driedNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0803.
Importing Products under HSN 08039010
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | 20% |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 08039010
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0803 |
| Export duty (Second Schedule) | None |
HSN 08039010 Classification
| Section II | Vegetable Products |
| Chapter 08 | Edible fruit and nuts; peel of citrus fruit or melons |
| 0803 | BANANAS, INCLUDING PLAINTAINS, FRESH OR DRIED |
| 080390 | Other: |
| 08039010 | Bananas, fresh |
Similar HSN Codes
| Code | Description |
|---|---|
| 08039090 | Other |
Frequently Asked Questions
What is the HSN code for Bananas, fresh - Other?
The 8-digit HSN code is 08039010 - Bananas, fresh - Other, under heading 0803 of Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons).
What is the GST rate on HSN 08039010?
GST Exempt (Bananas, including plantains, fresh or dried) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 08039010?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.
Is import under HSN 08039010 allowed?
The ITC-HS import policy for this code is Free (no licence required).
What is the total import cost for HSN 08039010?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% on ₹133,000. Total duty payable is about ₹33,000, landing the consignment at ₹133,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Bananas, fresh - Other be exported from India?
The ITC-HS export policy for HSN 08039010 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Bananas, fresh - Other?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0803. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
NOTES:
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same heading as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
1[4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.]
POLICY CONDITION:
(1) Goods in this Chapter will also be subject to the provisions of CITES (Convention of International Trade in Endangered Species of Wild Fauna and Flora).
*************
NOTES:-
|
Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify