GST rate and HSN code for dal and pulses

Quick answer

GST on dal and pulses is 5% (HSN 0713) from 22 September 2025 when pre-packaged and labelled, and nil when loose. This covers toor, moong, masoor, urad, chana, rajma and other dried pulses, whole or split. Besan and other pulse flours are HSN 1106, with the same 5% packed and nil loose rule.

Kirana and grocery staples · HSN 0713 · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for dal and pulses

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Pre-packaged and labelled	0713	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 20
Loose, or not pre-packaged and labelled	0713	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 39

In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Dried leguminous vegetables, shelled, whether or not skinned or split”.

What to print on the bill

Print HSN 0713 for whole and split pulses and 1106 for besan.
Bill packed and loose dal as separate items; the rate differs even for the same dal.
On a bill with only loose pulses and other exempt goods, issue a bill of supply.
HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.

Common mistakes

Charging 5% on toor dal weighed out from a 30 kg bag.
Using HSN 0713 for roasted chana. Roasted or salted pulses are prepared foods, not dried pulses; check their HSN separately.
Putting besan under 0713. Flour of pulses is heading 1106.

Put the right HSN and GST on every bill

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Questions about GST on dal and pulses

Is GST charged on loose toor dal?

No. Dried pulses other than pre-packaged and labelled are nil-rated (Notification 10/2025, S. No. 39).

What is the HSN code for besan?

1106: flour, meal and powder of dried pulses. 5% when pre-packaged and labelled, nil when loose.

Are fresh green peas or chana leaves the same as dal?

No. Fresh leguminous vegetables are heading 0708 and are nil-rated as fresh vegetables, whether packed or not.

GST on riceHSN 1006 · 5% or nil GST on atta and maidaHSN 1101 · 5% or nil GST on poha and murmuraHSN 1904 · 5% or nil GST on sugarHSN 1701 · 5%GST on jaggery and gurHSN 1701 · 5% or nil GST on saltHSN 2501 · nil

Look up another item in the HSN and GST rate finder, or see all GST rates by category.

General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.