Dried shelled pulses such as chana, toor, moong, urad, masoor and rajma, whole or split.
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Pulses (Dal) falls under HSN 0713, in chapter 07 (Vegetables).
Heading 0713 covers dried pulses, whether whole, split or skinned. Fresh green peas and beans are vegetables of headings 0708 and 0709, and flour of pulses such as besan is heading 1106. Roasted gram and spiced dal snacks are prepared foods and fall in chapter 20 or 21.
| Code | Description |
|---|---|
| 071310 | Peas |
| 071320 | Chickpeas (chana, kabuli chana) |
| 071331 | Beans of Vigna mungo or radiata (urad, moong) |
| 071333 | Kidney beans (rajma) |
| 071340 | Lentils (masoor) |
| 071360 | Pigeon peas (toor or arhar) |
The GST rate on pulses (dal) is nil or 5%. Nil when sold loose or in a pack that is not prepacked and labelled. 5% when prepacked and labelled, that is a retail pack that must carry Legal Metrology declarations (packs up to 25 kg or 25 litres). Bulk packs above 25 kg stay nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0713 |
| Above Rs 5 crore | 6 on every invoice | 071310, 071320, 071331 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 07 |
Here is how a line for pulses (dal) looks on a tax invoice within one state: 20 × pack of 1 kg at Rs 110.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Pulses (Dal) | 0713 | 20 × pack of 1 kg | 110.00 | 2,200.00 | 55.00 | 55.00 | 2,310.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 110.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 07 (Vegetables) covers: Edible vegetables, roots and tubers such as potatoes, onions, tomatoes and dried pulses.
Other pages in chapter 07
Products often bought, sold or invoiced together with pulses (dal):
Pulses (Dal) falls under HSN 0713: dried shelled pulses such as chana, toor, moong, urad, masoor and rajma, whole or split. Common 6 digit codes are 071310 for peas and 071320 for chickpeas (chana, kabuli chana).
Nil when sold loose or in a pack that is not prepacked and labelled. 5% when prepacked and labelled, that is a retail pack that must carry Legal Metrology declarations (packs up to 25 kg or 25 litres). Bulk packs above 25 kg stay nil.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 0713 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 071310, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.