HSN Code 08106000
Other fruit, fresh durians
HSN08106000
Other fruit, fresh durians
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Other fruit, fresh durians. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is HSN Code 08106000?
HSN Code 08106000 is the official Harmonized System of Nomenclature code for Other fruit, fresh durians, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 08106000?
HSN Code 08106000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 08106000 belong to?
HSN Code 08106000 falls under Chapter 08 -- Edible fruits and nuts of the GST tariff.