The HSN code for banana chips is generally 20081940, and the applicable GST rate is 5% in India. This classification applies to qualifying prepared banana chips, including fried banana chips, subject to the product’s ingredients and manufacturing process.
What Is the HSN Code for Banana Chips?
Banana chips are generally classified under HSN 20081940, which falls under Chapter 20 of the Indian Customs Tariff.
Heading 2008 covers fruit, nuts and other edible parts of plants that have been prepared or preserved and are not classified elsewhere.
A Kerala GST Authority for Advance Ruling decision, Aswath Manoharan (KER/120/2021), specifically classified banana chips under HSN 20081940.
Banana Chips HSN Code – Quick Summary
| Particular | Details |
|---|---|
| Product | Banana Chips |
| HSN Code | 20081940 |
| HSN Heading | 2008 |
| Product Category | Prepared or preserved edible plant products |
| Current GST Rate | 5% |
| Previous GST Rate | 12% |
| Revised Rate Effective From | 22 September 2025 |
GST Rate on Banana Chips in India
Banana chips classified under HSN 20081940 generally attract 5% GST.
The GST rate was reduced from 12% to 5% as part of the September 2025 GST rate rationalisation.
For intra-state sales, the applicable tax is 2.5% CGST and 2.5% SGST.
For inter-state sales, the applicable tax is 5% IGST.
GST Calculation Example
If a manufacturer sells banana chips worth ₹10,000, excluding GST:
| Particular | Amount |
|---|---|
| Taxable Value | ₹10,000 |
| GST @ 5% | ₹500 |
| Total Invoice Value | ₹10,500 |
Classification of Different Banana Chips
The following products may fall under HSN 20081940 when they meet the relevant tariff description:
Fried banana chips: Thin banana slices fried in edible oil.
Salted banana chips: Fried banana chips with added salt.
Masala banana chips: Banana chips prepared with spices or seasoning.
Jaggery-coated banana chips: Banana chips prepared with a jaggery coating, including traditional sharkara upperi.
The 2021 Kerala advance ruling addressed several of these preparations under the same tariff classification.
However, the precise classification of a product depends on its ingredients, processing and presentation.
Banana Chips vs Fresh Bananas: HSN Code Difference
Fresh bananas and processed banana chips fall under different tariff headings.
| Product | HSN Heading | Classification |
|---|---|---|
| Fresh bananas | 0803 | Fresh or dried bananas, including plantains |
| Prepared banana chips | 2008 | Prepared or preserved edible plant products |
Fresh bananas should not automatically be classified using the HSN code for processed banana chips.
Similarly, banana flour, banana powder and other banana-based preparations may require separate classifications.
Are Banana Chips Classified as Namkeen?
Not automatically.
Although banana chips are commonly sold as savoury snacks, their commercial description as namkeen does not necessarily determine their HSN classification.
In the Kerala advance ruling concerning banana chips, the authority classified the products under Heading 2008 rather than the general food-preparation heading 2106.
Businesses should therefore assess the actual product and applicable tariff description instead of assigning a code based only on how the snack is marketed.
Frequently Asked Questions
Do branded and unbranded banana chips have different HSN codes?
Branding alone does not ordinarily change the HSN classification. The applicable code depends primarily on the product's composition and manufacturing process.
Do salted and masala banana chips have different HSN codes?
Not necessarily. Adding salt or spices does not automatically create a separate classification when the product retains the essential character of prepared banana chips.
Is the GST rate on banana chips still 12%?
No. For qualifying products under HSN 2008, the GST rate was reduced from 12% to 5%, effective 22 September 2025.
Are banana chips and potato chips classified under the same HSN code?
They may fall under related classifications, but the correct tariff item should be determined separately for each product based on its ingredients and preparation.
Sources
- GST Council – Aswath Manoharan Advance Ruling, KER/120/2021.
- Press Information Bureau – GST Rate Rationalisation, September 2025.
- Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025.
- Central Board of Indirect Taxes and Customs — GST notifications and tariff schedules.
Last Reviewed: 12 October 2026
