---
title: "HSN Code for Split peas (non-prepackaged) | HSN 07139010 GST Rate"
description: "Find HSN and GST Rates for 07139010 related to Split peas (non-prepackaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-07139010/"
---

# HSN Code 07139010: Split peas (non-prepackaged)

- [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 |
| --- | --- | --- | --- | --- |
| Other : Split [ other than pre-packaged and labelled ] | 0% | 0% | 0% | 0% |
| Other : Split pre-packaged and labelled | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 7139010 ?

It includes Split peas (non-prepackaged)

### Does packaging or labelling change the GST for Split peas (non-prepackaged)?

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.

### Can we claim ITC on inputs used to trade Split peas (non-prepackaged)?

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.

### How much GST applies to Split peas (non-prepackaged)?

Under HSN 07139010, Split peas (non-prepackaged) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Split peas (non-prepackaged)?

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.

### Any common misclassification issue with Split peas (non-prepackaged)?

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.

## India's trade performance: HSN Code 07139010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹549 Cr (+52.72% YoY) — 0.0149% of India's total exports
- Imports: ₹17 Cr (−36.50% YoY) — 0.0003% of India's total imports
- Trade balance: ₹533 Cr (Surplus); surplus rank #601 of 12657 HSN codes
- Share of Sub-Chapter 0713: 7.58% of its exports; import side 0.04%
- Rank within Sub-Chapter 0713: #5 of 22 by export value; import-side #11

### Key metrics

- Export CAGR: 71.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #932 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +988.34% in FY 2019-20
- Contribution to Sub-Ch. 0713: 7.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 07139010

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 | 21.96 | 0.0010% | — | 1.20% | 16.57 | 0.0005% | — | 0.20% | +5.39 | #3981 |
| FY 2019-20 | 239.00 | 0.0109% | +988.34% | 15.58% | 64.67 | 0.0019% | +290.28% | 0.61% | +174.33 | #1173 |
| FY 2020-21 | 173.39 | 0.0081% | −27.45% | 8.19% | 85.11 | 0.0029% | +31.61% | 0.70% | +88.28 | #1504 |
| FY 2021-22 | 517.75 | 0.0165% | +198.60% | 18.24% | 55.20 | 0.0012% | −35.14% | 0.32% | +462.55 | #840 |
| FY 2022-23 | 768.79 | 0.0212% | +48.49% | 14.25% | 43.22 | 0.0008% | −21.70% | 0.27% | +725.57 | #631 |
| FY 2023-24 | 359.64 | 0.0099% | −53.22% | 6.32% | 26.14 | 0.0005% | −39.52% | 0.08% | +333.50 | #1241 |
| FY 2024-25 | 549.25 | 0.0149% | +52.72% | 7.58% | 16.60 | 0.0003% | −36.50% | 0.04% | +532.65 | #932 |

- CAGR (7-year): exports 71.01%/yr, imports 0.03%/yr (consistently Surplus)

## Key trade insights: HSN Code 07139010 export-import analysis

### Consistent export growth: 71.01% CAGR over 7 years

India's exports under HSN Code 07139010 have grown at a compound annual rate of 71.01% over 7 fiscal years, rising from ₹21.96 Crore in FY 2018-19 to ₹549.25 Crore in FY 2024-25.

### HSN Code 07139010 ranked #932 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 07139010 ranks #932 out of 12657 HSN codes by total export value. Within Sub-Chapter 0713, it ranks #5 of 22. By trade surplus, it ranks #601 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 07139010 exports

The strongest single-year export movement for HSN Code 07139010 was recorded in FY 2019-20, when exports surged by 988.34% over the prior year.

### India maintains a trade surplus of ₹532.65 Crore in HSN Code 07139010 goods

In FY 2024-25, India's exports of ₹549.25 Cr exceeded imports of ₹16.60 Cr, resulting in a trade surplus of ₹532.65 Crore — ranking #601 of 12657 by surplus magnitude.

### Import growth of 0.03% CAGR signals stable import dependency for Split peas (non-prepackaged)

India's imports under HSN Code 07139010 have grown at 0.03% CAGR, reaching ₹16.60 Crore in FY 2024-25.

### HSN Code 07139010 contributes 7.58% of Sub-Chapter 0713 exports — ranked #5

Among the 22 HSN codes under Sub-Chapter 0713, HSN Code 07139010 ranks #5 by export value — accounting for 7.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #11).

## 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)](https://busy.in/hsn/hsn-07134000/) | ₹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) (this hsn code) | ₹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 |