HSN Code 0803 — Bananas
HSN code 0803 covers Bananas, Including Plantains, Fresh or Dried. Under GST 2.0 (effective 22 September 2025), HSN 0803 (bananas) is taxed at 5% GST. This code falls under Chapter 08 — Edible fruit and nuts; peel of citrus fruit or melons.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 0803 at a glance
| HSN Code | 0803 |
| Description | Bananas, Including Plantains, Fresh or Dried |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 08 — Edible fruit and nuts; peel of citrus fruit or melons |
| Heading | 0803 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 0803
HSN heading 0803 covers bananas in their natural form, including plantains, whether sold fresh from the bunch or simply dried. In everyday Indian trade this is the line you reach for when invoicing common dessert bananas like Robusta, Cavendish, Yelakki (elaichi) and Nendran, along with cooking plantains and sun-dried whole bananas that have not been further processed into snacks, flour or pulp. Under GST 2.0, effective 22 September 2025, supplies classified under 0803 attract GST at 5%. Because 0803 is a four-digit heading, the actual commodity sits in a six or eight-digit sub-code beneath it that distinguishes fresh from dried form, so larger taxpayers reporting at six digits should pick the correct child sub-code rather than stopping at the heading. The code travels with the consignment across the paperwork chain: it appears on the tax invoice line, rolls up into the HSN summary of GSTR-1, and is quoted on the e-way bill when value thresholds apply. Classification tip: once bananas are processed beyond simple drying, for example fried banana wafers, banana flour or banana puree, they typically move out of Chapter 08 into preparations of fruit, so re-check the heading before billing.
Sub-classifications under HSN 0803
6 more specific 6- and 8-digit codes fall under 0803 (bananas). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 080310 | Plantains | 5% |
| 080390 | Other : | 5% |
| 08031010 | Curry Plantain | 5% |
| 08031090 | Other | 5% |
| 08039010 | Bananas, Fresh | 5% |
| 08039090 | Other | 5% |
Frequently Asked Questions
Does HSN 0803 cover banana chips and banana flour, or only the fresh fruit?
What GST rate applies to fresh bananas and plantains sold under HSN 0803?
What is the HSN code for bananas?
What is the GST rate on bananas?
Which chapter does HSN code 0803 belong to?
Is the HSN code 0803 mandatory on invoices for bananas?
Related HSN codes in Chapter 08
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