Gram HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for “Gram” is essential for businesses in India to ensure proper GST (Goods and Services Tax) compliance. The term “Gram” can refer to different products, most commonly pulses, but also historically to “gramophone records.” The HSN code system globally classifies products for uniform taxation and trade. Our provided data distinguishes between these meanings, primarily placing edible gram under Chapter 07: Edible vegetables and certain roots and tubers and processed gram preparations under Chapter 21: Miscellaneous edible preparations, while gramophone records fall under Chapter 85: Electrical machinery and equipment.

The “Gram” HSN Codes and GST

The HSN code system is a vital tool in India’s GST framework. When we talk about “Gram,” the classification depends heavily on whether it’s the unprocessed pulse or a prepared food item, or even an unrelated electronic record.

Let’s break down the various classifications for “Gram”:

Unprocessed Edible Gram (Pulses)

This refers to the raw, dried leguminous vegetables:

• HSN Code 07132020: This code specifically identifies “Bengal Gram (Desi Channa).” This is the most common form of gram consumed as a pulse. Dried leguminous vegetables, including Bengal Gram, generally attract a 5% GST rate when pre-packaged and labelled. If sold loose and unbranded, they are typically exempt from GST (0%). This reflects the government’s aim to keep essential food items affordable.

Processed Gram Preparations

When gram is processed into certain food items, its classification changes:

• HSN Code 2106: This heading covers “Miscellaneous edible preparations.” Within this, we find:
  • Roasted Gram, Idli/Dosa Batter, Chutney Powder: The data explicitly lists “Roasted Gram” under HSN 2106, attracting a 5% GST rate, effective from September 22, 2017. This applies to roasted gram as a ready-for-consumption preparation.
  • Namkeens (Other Than Roasted Gram) Put Up In Unit Container (Branded): While specifically excluding “Roasted Gram” from this particular entry, it highlights that other “Namkeens, Bhujia, Mixture, Chabena And Similar Edible Preparations” (which might contain gram derivatives) that are branded and packaged fall under HSN 210690 and attract a 12% GST rate, effective from July 1, 2017. If such namkeens are unbranded or the brand name is voluntarily foregone, they are also under HSN 210690 but at a 5% GST rate.
  It’s important to distinguish that while the raw gram pulse is under Chapter 07, processed forms like roasted gram move to Chapter 21.

Gramophone Records

Historically, “gram” could also refer to “gramophone records.” This is an entirely different category:

• HSN Code 8524: This heading covers “Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena, Including Matrices And Masters For The Production Of Records, But Excluding Products Of Chapter 37 – Gramophone Records.”
  • HSN Code 85241010: Specifically for “Gramophone Records: Learning Aids, Such As, Language Records.”HSN Code 85241090: For “Other Gramophone Records.”
  These items typically attract an 18% GST rate, effective from July 1, 2017. It’s crucial not to confuse this “Gram” with the edible varieties.