Dal HSN Code: Classification for Lentils and Indian Dal
Dal or lentils are a core part of the Indian diet. Traders, millers, wholesalers and retailers deal in many types of dal like chana, masoor, moong, urad and arhar. Under GST, dal is usually treated as an agricultural produce with concessional or nil tax in many cases. Correct HSN classification for dal is essential to avail exemptions, lower GST rates and proper ITC treatment.
What is the HSN Code for Dal?
Dal and lentils are normally classified under the pulses and leguminous vegetables chapter of HSN. Different kinds of dal have their own detailed codes, but they share the same broad HSN family.
Here is an example table.
| Product Name | HSN Code | Product Description | Typical GST Rate* |
|---|---|---|---|
| Whole lentils | 0713 | Whole pulses like chana, masoor, moong, etc | 0% or 5% |
| Split dal (packaged) | 0713 | Split and cleaned dal, packed in branded pouches | 0% or 5% |
| Organic dal | 0713 | Organic certified pulses and lentils | 0% or 5% |
*Rates depend on branding, packing and notifications. Always check the latest GST circulars.
In many cases, unbranded and loose pulses are exempt or taxed at a lower rate, while branded and packaged products may attract 5%.
How Lentils and Organic Dal Are Classified under HSN?
Lentils are classified based on:
- Type of pulse such as masoor, moong, urad, arhar, chana
- Whether they are whole, split, shelled or husked
- Whether they are simply cleaned and packed or further processed
Organic dal is still the same product, but often highlighted separately for marketing. HSN classification generally remains in the same group as other pulses, but tax rate application can depend on branding and packaging.
Understanding the HSN Code for Indian Dal
Indian dal products, including retail packs, wholesale bags and bulk supplies to restaurants, are all mapped to the pulses HSN chapter, but you must:
- Use the correct specific HSN if your product is clearly described in the tariff
- Maintain separate HSN codes for dal and value added products like instant mixes
- Keep consistency in invoices, e invoices and returns
Dal that has been roasted and converted into ready to eat snack mixes may no longer fall under the pulses chapter and may move to prepared food HSN.
GST Implications on Dal Products
GST impact for dal products is one of the key concerns for traders and consumers.
Important points:
- Many basic pulses are exempt or taxed at a low rate
- Branded and packaged dal can attract GST, often at 5%
- Any further processing beyond simple cleaning, splitting or packing can change GST treatment
For correct GST compliance:
- Clearly mention whether the product is branded or unbranded
- Keep documentation for exemptions claimed
- Use a GST ready billing system that allows HSN wise reporting
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for lentils?
Lentils generally fall under the 0713 HSN chapter that covers dried leguminous vegetables like masoor, moong, urad and others
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How is organic dal classified under HSN?
Organic dal usually remains under the same pulses HSN group, but you may mention organic status in the product description for marketing and record purposes.
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Are Indian dal products classified separately under HSN?
Most standard dals are covered in the 0713 group with specific lines for each type. Only special processed products may move to other HSN chapters.
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How does GST apply to dal and lentil products?
Basic pulses often enjoy nil or low GST, while branded and packaged dal commonly attracts around 5%, depending on the latest rate notification.
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Can different types of dal, such as split or whole, have different HSN codes?
Yes. The tariff can distinguish between whole pulses and split pulses. You should select the most accurate HSN description for the exact product.