The pulses hsn code is 0713, the heading for dried shelled pulses such as chana, moong, toor, urad, masoor and rajma, and dal sold loose is tax free, while dal in a labelled retail pack is 5%. Whole pulses and split dal share the same heading and rule.
Roasted chana and pulse flours sit in other headings. This page shows the 6 digit codes for each pulse, the packed rule, a dal mill's bill and the reverse charge point when buying from farmers. Rice, atta and the other staples follow the same loose and packed split, as the food hub shows.
Pulses: codes and GST rates
Item / HSN / GST- Chana and kabuli chana, looseNilChickpeas, not pre-packaged
- Chana dal and kabuli chana, pre-packaged and labelled5%Retail packs
- Moong and moong dal, looseNilGreen gram
- Urad and urad dal, looseNilBlack gram
- Rajma, looseNilKidney beans
- Toor or arhar dal, looseNilPigeon peas
- Masoor dal, looseNilLentils
- Any of these dals, pre-packaged and labelled5%Branded or private label
- Roasted chana5%Edible preparation
- Besan (gram flour), looseNil5% when packed
- Pulses of seed quality for sowingNilSeeds
Quick facts
HSN heading
0713: dried leguminous vegetables, shelledLoose
NilPre-packaged and labelled
5% (2.5% CGST + 2.5% SGST)Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveRoasted chana
5%Common wrong code
1904 for dal
Pulses hsn code and gst rate by dal
| Pulse | HSN | Loose | Packed and labelled |
|---|---|---|---|
| Matar (dried peas) | 0713 10 | Nil | 5% |
| Chana, kabuli chana, chana dal | 0713 20 | Nil | 5% |
| Urad, urad dal | 0713 31 | Nil | 5% |
| Moong, moong dal | 0713 31 | Nil | 5% |
| Rajma | 0713 33 | Nil | 5% |
| Masoor, masoor dal | 0713 40 | Nil | 5% |
| Toor, arhar dal | 0713 60 | Nil | 5% |
| Lobia, moth, kulthi | 0713 35 or 0713 90 | Nil | 5% |
Dal hsn code and gst rate: the packed test
Dried pulses that are not pre-packaged and labelled are nil. When dal is packed in advance in a pack that must carry legal metrology details, it is pre-packaged and labelled, and the rate is 5%. A kirana store that weighs and packs dal in front of the buyer sells loose dal. A 1 kg branded pack on the shelf is 5%. Bulk bags of more than 25 kg sold to businesses are generally outside the retail pack definition; check the current wording.
Toor dal, moong dal and chana hsn code
Toor (arhar) dal is 0713 60, moong and urad are 0713 31, and chana and chana dal are 0713 20. Many traders print just 0713 on bills, which is acceptable up to Rs 5 crore turnover; larger dal mills should print 6 digits.
Roasted chana hsn code and besan
Roasted gram (bhuna chana) is an edible preparation under 2106 at 5%. Besan and other pulse flours are 1106, nil when loose and 5% when packed and labelled; see wheat and flour. Namkeen made from pulses is on the namkeen page.
Dal mill invoice
Dal mill to a wholesaler: Toor dal, 50 kg bags, HSN 0713 60, 40 bags, Rs 2,20,000, Nil. Moong dal 1 kg packs, HSN 0713 31, 500 packs, Rs 60,000, GST 5% Rs 3,000. Total Rs 2,83,000.
A dal mill selling mostly nil rated dal must reverse common credit on inputs used for those sales. Mills that pack their own branded dal should keep packed and loose stock as separate items in the books, because the same dal carries two rates and the HSN summary must show both.
Buying pulses from farmers
Farmers selling their own produce are not liable to register. A trader buying loose pulses from farmers pays no GST on that purchase, since loose pulses are nil. Commission agents in regulated markets for farm produce are exempt; see commission.
This page explains the pulse entries in general terms. Whether a pack is pre-packaged and labelled settles the rate, so read that definition on the GST portal and ask a GST practitioner or chartered accountant before treating any pack as loose.
Frequently asked questions
What is the GST rate on dal?
Loose dal is nil. Pre-packaged and labelled dal is 5%.
What is the 0713 hsn code?
0713 is dried shelled pulses such as chana, moong, toor, urad and masoor.
What is the toor dal hsn code?
Toor or arhar dal is 0713 60.
What is the chana dal hsn code?
Chana and chana dal are 0713 20.
What is the roasted chana hsn code?
Roasted chana is an edible preparation under 2106, at 5%.