HSN Code 07134000: Lentils ( other than pre-packaged and labelled)

HSN Code 07134000 represents Lentils ( other than pre-packaged and labelled) under GST classification. This code helps businesses identify Lentils ( other than pre-packaged and labelled) correctly for billing, taxation, and trade. With HSN Code 07134000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Lentils ( other than pre-packaged and labelled).

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Description of Goods for HSN Code 07134000

HSN Code 07134000 relates to the following description.

Description of Goods

Lentils ( other than pre-packaged and labelled)

Chapter

07 - Edible vegetables and certain roots and tubers

Sub Chapter

0713 - Dried leguminous vegetables, shelled, whether or not skinned or split

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Lentils pre-packaged and labelled

Chapter

07 - Edible vegetables and certain roots and tubers

Sub Chapter

0713 - Dried leguminous vegetables, shelled, whether or not skinned or split

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 07134000 not include?

Lentils ( other than pre-packaged and labelled) does not include products with the following descriptions.

HSN Code 07131000

Dried leguminous vegetables, shelled,whether or not skinned or split peas (pisum sativum)

HSN Code 07132000

Dried leguminous vegetables, shelled,whether or not skinned or split chickpeas (garbanzos) beans (vigna spp., phaseolus spp.) :

HSN Code 07133100

Dried leguminous vegetables, shelled,whether or not skinned or split beans (vigna spp., phaseolus spp.) : beans of the species vigna mungo (l.) hepper or vigna radiata (l.) wilczek

HSN Code 07133110

Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna mungo (L.)Hepper other than pre-packaged and labelled

HSN Code 07133110

Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna mungo (L.)Hepper

HSN Code 07133190

Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna radiata (L.) Wilczek other than pre-packaged and labelled

HSN Code 07133190

Beans (Vigna spp., Phaseolus spp.): Beans of the species Vigna radiata (L.) Wilczek

HSN Code 07133200

Beans (Vigna spp., Phaseolus spp.): Small red (Adzuki) beans (Phaseolus or Vigna angularis) (other than pre-packaged and labelled)

HSN Code 07133200

Beans (Vigna spp., Phaseolus spp.): Small red (Adzuki) beans (Phaseolus or Vigna angularis) pre-packaged and labelled

HSN Code 07133300

Beans (Vigna spp., Phaseolus spp.): Kidney beans, including white pea beans (Phaseolus vulgaris) other than pre-packaged and labelled

HSN Code 07133300

Beans (Vigna spp., Phaseolus spp.): Kidney beans, including white pea beans (Phaseolus vulgaris) pre-packaged and labelled

HSN Code 07133400

Beans (Vigna spp., Phaseolus spp.): Bambara beans (Vigna subterranea or Voandzeia subterranea) other than pre-packaged and labelled

HSN Code 07133400

Beans (Vigna spp., Phaseolus spp.): Bambara beans (Vigna subterranea or Voandzeia subterranea) pre-packaged and labelled

HSN Code 07133500

Beans (Vigna spp., Phaseolus spp.):Cow peas (Vigna unguiculata) other than pre-packaged and labelled

HSN Code 07133500

Beans (Vigna spp., Phaseolus spp.):Cow peas (Vigna unguiculata) pre-packaged and labelled

HSN Code 07133910

Beans (Vigna spp., Phaseolus spp.): Other: Guar seeds other than pre-packaged and labelled

HSN Code 07133910

Beans (Vigna spp., Phaseolus spp.): Other: Guar seeds pre-packaged and labelled

HSN Code 07133990

Beans (Vigna spp., Phaseolus spp.): Other: Other [other than pre-packaged and labelled]

HSN Code 07135000

Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) [other than pre-packaged and labelled]

HSN Code 07135000

Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) pre-packaged and labelled

India’s Trade Performance — HSN Code 07134000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,072 Cr

−20.39% vs FY 2023-24

0.0291% of India’s total exports

India’s Imports

FY 2024-25

₹7,786 Cr

−26.95% vs FY 2023-24

0.1281% of India’s total imports

Trade Balance

FY 2024-25

−₹6,714 Cr

Trade Deficit

Surplus rank #12576 of 12657 HSN codes

% of Sub-Chapter 0713

FY 2024-25

14.80%

Share of Sub-Chapter 0713’s total exports in FY 2024-25

Import side: 16.56% of Sub-Chapter 0713’s imports

Rank Within Sub-Chapter 0713

FY 2024-25

#2 of 22

Position by export value among HSN codes in Sub-Chapter 0713

Import-side rank: #4 of 22

At a glance

54.56%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#490

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+301.52%

Peak Growth Year

FY 2022-23 · strongest single-year move

14.80%

Contribution to Sub-Ch. 0713

Share of Sub-Chapter 0713 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2281

Balance

−637.72

Exports

78.62 ₹ Cr

0.0034% share

— YoY

4.31% of Sub-Ch. 0713

Imports

716.34 ₹ Cr

0.0200% share

— YoY

8.64% of Sub-Ch. 0713

FY 2019-20 Exp. Rank #1702

Balance

−2,418.47

Exports

132.26 ₹ Cr

0.0060% share

+68.23% YoY

8.62% of Sub-Ch. 0713

Imports

2,550.73 ₹ Cr

0.0762% share

+256.08% YoY

24.23% of Sub-Ch. 0713

FY 2020-21 Exp. Rank #1787

Balance

−4,488.96

Exports

131.95 ₹ Cr

0.0061% share

−0.23% YoY

6.24% of Sub-Ch. 0713

Imports

4,620.91 ₹ Cr

0.1586% share

+81.16% YoY

38.02% of Sub-Ch. 0713

FY 2021-22 Exp. Rank #1803

Balance

−3,764.50

Exports

171.68 ₹ Cr

0.0055% share

+30.11% YoY

6.05% of Sub-Ch. 0713

Imports

3,936.18 ₹ Cr

0.0861% share

−14.82% YoY

23.01% of Sub-Ch. 0713

FY 2022-23 Exp. Rank #699

Balance

−4,629.88

Exports

689.33 ₹ Cr

0.0190% share

+301.52% YoY

12.78% of Sub-Ch. 0713

Imports

5,319.21 ₹ Cr

0.0925% share

+35.14% YoY

33.27% of Sub-Ch. 0713

FY 2023-24 Exp. Rank #381

Balance

−9,311.64

Exports

1,346.10 ₹ Cr

0.0372% share

+95.28% YoY

23.66% of Sub-Ch. 0713

Imports

10,657.74 ₹ Cr

0.1898% share

+100.36% YoY

34.04% of Sub-Ch. 0713

FY 2024-25 Exp. Rank #490

Balance

−6,714.03

Exports

1,071.66 ₹ Cr

0.0291% share

−20.39% YoY

14.80% of Sub-Ch. 0713

Imports

7,785.69 ₹ Cr

0.1281% share

−26.95% YoY

16.56% of Sub-Ch. 0713

CAGR · 7-Year

Exports

54.56% /yr

Imports

48.83% /yr

Consistently Deficit
Sub-Chapter 0713 total

reference, FY 2024-25

Export

₹7,242.51 Cr

Import

₹47,002.12 Cr

Trade Balance

−39,759.61

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 07134000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.