--- title: "HSN Code for Lentils ( other than pre-packaged and labelled) | HSN 07134000 GST Rate" description: "Find HSN and GST Rates for 07134000 related to Lentils ( other than pre-packaged and labelled) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-07134000/" --- # HSN Code 07134000: Lentils ( other than pre-packaged and labelled) - [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/) - [Chapter 07: Edible Vegetables and Certain Roots and Tubers](https://busy.in/hsn/chapter-07/) - [Sub-chapter 0713: Dried Leguminous Vegetables, Shelled](https://busy.in/hsn/sub-chapter-0713/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Lentils ( other than pre-packaged and labelled) | 0% | 0% | 0% | 0% | | Lentils pre-packaged and labelled | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 7134000 ? It includes Lentils ( other than pre-packaged and labelled) ### How should mixed supplies be billed when Lentils ( other than pre-packaged and labelled) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lentils ( other than pre-packaged and labelled); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Lentils ( other than pre-packaged and labelled)? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Any common misclassification issue with Lentils ( other than pre-packaged and labelled)? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### How much GST applies to Lentils ( other than pre-packaged and labelled)? Under HSN 07134000, Lentils ( other than pre-packaged and labelled) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade Lentils ( other than pre-packaged and labelled)? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Lentils ( other than pre-packaged and labelled)? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 07134000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,072 Cr (−20.39% YoY) — 0.0291% of India's total exports - Imports: ₹7,786 Cr (−26.95% YoY) — 0.1281% of India's total imports - Trade balance: −₹6,714 Cr (Deficit); surplus rank #12576 of 12657 HSN codes - Share of Sub-Chapter 0713: 14.80% of its exports; import side 16.56% - Rank within Sub-Chapter 0713: #2 of 22 by export value; import-side #4 ### Key metrics - Export CAGR: 54.56% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #490 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +301.52% in FY 2022-23 - Contribution to Sub-Ch. 0713: 14.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 07134000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0713 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0713 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 78.62 | 0.0034% | — | 4.31% | 716.34 | 0.0200% | — | 8.64% | −637.72 | #2281 | | FY 2019-20 | 132.26 | 0.0060% | +68.23% | 8.62% | 2,550.73 | 0.0762% | +256.08% | 24.23% | −2,418.47 | #1702 | | FY 2020-21 | 131.95 | 0.0061% | −0.23% | 6.24% | 4,620.91 | 0.1586% | +81.16% | 38.02% | −4,488.96 | #1787 | | FY 2021-22 | 171.68 | 0.0055% | +30.11% | 6.05% | 3,936.18 | 0.0861% | −14.82% | 23.01% | −3,764.50 | #1803 | | FY 2022-23 | 689.33 | 0.0190% | +301.52% | 12.78% | 5,319.21 | 0.0925% | +35.14% | 33.27% | −4,629.88 | #699 | | FY 2023-24 | 1,346.10 | 0.0372% | +95.28% | 23.66% | 10,657.74 | 0.1898% | +100.36% | 34.04% | −9,311.64 | #381 | | FY 2024-25 | 1,071.66 | 0.0291% | −20.39% | 14.80% | 7,785.69 | 0.1281% | −26.95% | 16.56% | −6,714.03 | #490 | - CAGR (7-year): exports 54.56%/yr, imports 48.83%/yr (consistently Deficit) ## Key trade insights: HSN Code 07134000 export-import analysis ### Consistent export growth: 54.56% CAGR over 7 years India's exports under HSN Code 07134000 have grown at a compound annual rate of 54.56% over 7 fiscal years, rising from ₹78.62 Crore in FY 2018-19 to ₹1,071.66 Crore in FY 2024-25. ### HSN Code 07134000 ranked #490 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 07134000 ranks #490 out of 12657 HSN codes by total export value. Within Sub-Chapter 0713, it ranks #2 of 22. By trade surplus, it ranks #12576 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 07134000 exports The strongest single-year export movement for HSN Code 07134000 was recorded in FY 2022-23, when exports surged by 301.52% over the prior year. ### India records a trade deficit of ₹6,714.03 Crore in HSN Code 07134000 goods In FY 2024-25, India's imports of ₹7,785.69 Cr exceeded exports of ₹1,071.66 Cr, resulting in a trade deficit of ₹6,714.03 Crore — ranking #12576 of 12657 by surplus magnitude. ### Import growth of 48.83% CAGR signals rising demand for Lentils ( other than pre-packaged and labelled) India's imports under HSN Code 07134000 have grown at 48.83% CAGR, reaching ₹7,785.69 Crore in FY 2024-25. ### HSN Code 07134000 contributes 14.80% of Sub-Chapter 0713 exports — ranked #2 Among the 22 HSN codes under Sub-Chapter 0713, HSN Code 07134000 ranks #2 by export value — accounting for 14.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.56% share (rank #4). ## Related HSN Codes in Sub-Chapter 0713 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 07132010: Kabuli Channa (non-labelled)](https://busy.in/hsn/hsn-07132010/) | ₹1,521 Cr | | #2 | HSN Code 07134000: Lentils ( other than pre-packaged and labelled) (this hsn code) | ₹1,072 Cr | | #3 | [HSN Code 07132020: Non-Prepackaged Bengal Gram](https://busy.in/hsn/hsn-07132020/) | ₹829 Cr | | #4 | [HSN Code 07133110: Vigna Mungo Beans](https://busy.in/hsn/hsn-07133110/) | ₹690 Cr | | #5 | [HSN Code 07139010: Split peas (non-prepackaged)](https://busy.in/hsn/hsn-07139010/) | ₹549 Cr | | #6 | [HSN Code 07136000: Pigeon peas](https://busy.in/hsn/hsn-07136000/) | ₹502 Cr | | #7 | [HSN Code 07133910: Guar Seeds](https://busy.in/hsn/hsn-07133910/) | ₹501 Cr | | #8 | [HSN Code 07132090: Chickpeas: Other (non-prepackaged)](https://busy.in/hsn/hsn-07132090/) | ₹423 Cr | | #9 | [HSN Code 07139090: Other peas (non-prepackaged)](https://busy.in/hsn/hsn-07139090/) | ₹293 Cr | | #10 | [HSN Code 07133190: Vigna Radiata Beans](https://busy.in/hsn/hsn-07133190/) | ₹227 Cr |