Pulses HSN Code: Classification for Chana Dal and Toor Dal
Pulses such as chana dal and toor dal are everyday staples in Indian households. Under GST they are classified as dried leguminous vegetables under Chapter 7 of the customs tariff. Most pulses share the same broad heading 0713, with separate sub headings for different varieties like chickpeas and pigeon peas.
For GST, classification also depends on whether the pulses are sold loose and unbranded or in pre packaged and labelled packs. Unbranded pulses in loose form are generally exempt, while branded and pre packaged pulses are taxed at 5%. Using the correct HSN code on invoices ensures that you apply the right rate and your buyers can claim input tax credit where allowed.
HSN Code and GST Rate Summary
| Product / Service | HSN / SAC Code | GST Rate | Notes / Conditions |
|---|---|---|---|
| Chana dal / Bengal gram (split or whole) sold loose, unbranded | 0713 20 | 0% | Dried chickpeas / chana not put up in pre packaged and labelled form. |
| Chana dal / Bengal gram in pre packaged and labelled retail packs | 0713 20 | 5% | Branded or pre packaged and labelled packs for retail sale. |
| Toor dal / arhar / pigeon peas sold loose, unbranded | 0713 60 | 0% | Dried pigeon peas not in pre packaged and labelled form. |
| Toor dal / arhar / pigeon peas in pre packaged and labelled packs | 0713 60 | 5% | Retail packs bearing a brand name or otherwise meeting pre packaging conditions. |
What is the HSN code for chana dal?
Chana dal and other forms of Bengal gram are classified under heading 0713 20, which covers chickpeas. Both whole and split chana are covered by the same HSN heading. When sold loose and unbranded, chana dal is generally exempt from GST. When sold in pre packaged and labelled form, a 5% GST rate applies under the same HSN code.
What Is the HSN Code for Pulses?
Most pulses fall under Chapter 7, heading 0713 of the HSN. Each pulse has a separate sub heading. For example, chickpeas including chana dal fall under 0713 20, while pigeon peas or toor dal fall under 0713 60. Moong, masoor and other pulses have their own sub headings. Businesses dealing in multiple pulses should map each SKU to the correct four or eight digit HSN to keep their invoicing and returns consistent.
How Chana Dal and Toor Dal Are Classified under HSN
Chana dal is nothing but split Bengal gram. Under HSN, it is treated as a dried leguminous vegetable and classified under 0713 20 along with whole chickpeas. Toor dal or arhar is similarly classified under 0713 60 together with other forms of pigeon peas. There is no separate heading just for the split form. The same code applies whether you sell whole grain, dehusked or split pulses.
For GST rate purposes, the key distinction is branding and packaging, not whether the dal is split or whole. Loose unbranded supplies are generally exempt, while branded or pre packaged and labelled packs are taxed at 5%.
The HSN Code for Other Pulses (e.g., Moong Dal)
Other pulses such as moong, urad, masoor and rajma are also grouped under heading 0713 with their own sub headings. For example, moong beans come under a different sub heading from chickpeas or pigeon peas. However, the rate structure usually follows the same pattern. Loose, unbranded pulses enjoy a 0% rate, while pre packaged and labelled pulses fall under the 5% slab.
If your business sells a mix of dals, you should confirm the correct four or eight digit code for each variety and set them up in your item master. This avoids confusion during E invoicing and annual return filing.
GST on Pulses and Lentil Products
Basic pulses intended for human consumption are treated as essential food items. As a result, unbranded, loose supplies are generally exempt from GST, offering price relief to end consumers. Once the same pulses are sold under a brand name or in pre packaged and labelled retail units, GST at 5% applies. Value added products such as ready mixes or flavoured pulse snacks may attract higher rates depending on their composition and HSN classification.
Traders and millers should clearly distinguish between exempt and taxable supplies in their books, since only the taxable portion will generate output tax and related input tax credit flows.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for chana dal?
Chana dal, which is split Bengal gram, is classified under HSN 0713 20 along with other forms of chickpeas. Loose, unbranded chana dal is generally exempt from GST, while branded or pre packaged and labelled packs are taxed at 5% under the same heading.
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How are pulses like toor dal and moong dal classified separately under HSN?
Each pulse has its own sub heading within Chapter 7. Toor dal or arhar is classified under HSN 0713 60, while moong, urad, masoor and others fall under their respective 0713 series codes. You should use the specific sub heading for each variety instead of a generic code.
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How does GST apply to dal products?
As a rule, basic pulses for human consumption are exempt when sold loose and without branding, and taxed at 5% when sold under a brand name or in pre packaged and labelled form. Further processed or flavoured pulse products may attract higher GST depending on their composition and classification.
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Can pulses in different forms (e.g., split, whole) have different HSN codes?
No separate HSN codes are created just because a pulse is split or whole. Chana, for example, uses 0713 20 for both whole and split forms. The form mainly affects trade terminology, not the underlying tariff heading.
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Are pulses packaged for retail sale under a separate classification?
Retail packaging does not change the HSN heading, but it can change the GST rate. The same HSN applies to both loose and packaged pulses, but branded, pre packaged and labelled products are generally taxed at 5% while loose unbranded pulses remain exempt.