Pulses HSN Code

Understand Pulses HSN Codes for Easy Classification

Navigating the HSN (Harmonized System of Nomenclature) codes for pulses is essential for anyone dealing with these staple food items, whether you’re a farmer, trader, or consumer. The HSN code system helps classify goods for customs and taxation purposes, ensuring smooth transactions and correct GST (Goods and Services Tax) application.

Pulses, in their dried, shelled form, primarily fall under Chapter 7: Edible vegetables and certain roots and tubers. This chapter specifically addresses various forms of dried leguminous vegetables.

For most common pulses like beans (including Vigna Mungo and Vigna Radiata varieties), peas (Pisum Sativum), lentils, and pigeon peas (Cajanus Cajan), the HSN code begins with 0713. Each specific type of pulse then has a distinct sub-code. For example, dried shelled beans (Vigna spp., Phaseolus spp.) are classified under 07133100, while lentils are under 07134000. All these dried, shelled pulses typically attract a 5% GST rate, which has been effective since July 1, 2017.

It’s important to note that products derived from pulses, such as Texturised Vegetable Proteins (Soya Bari) and other batters made from pulses, fall under a different chapter, Chapter 21: Miscellaneous edible preparations. These items, like those under HSN 2106, generally have a higher GST rate of 12%.

Understanding these distinctions helps ensure accurate declarations and compliance with GST regulations for all pulse-related products.