Urad HSN Code

Understand the Right HSN Code for Urad

If you trade in Urad, a popular lentil in India, it’s essential to know the correct HSN code for GST compliance. The classification of Urad depends on its form—whether it’s whole, split, or processed into another product like papad. Let’s explore the relevant HSN codes and GST rates.

Classify Urad as a Dried Legume

Most Urad Dal falls under Chapter 7 of the GST Tariff, which covers “Dried leguminous vegetables, shelled, whether or not skinned or split.” This is the primary classification for Urad and other pulses.

• The main HSN heading is 0713.
• Several sub-codes are used depending on the type of Urad.
  • 07139090 is a commonly used HSN code for whole Urad Dal.
  • 07133110 is also used for Urad Dal.
  • You may also see codes like 07133990 for split black gram (Urad Dal).

Understand the GST Rate for Urad Dal

The GST rate for Urad Dal depends on whether it is branded and packaged or sold loose.

• Loose, unbranded Urad: This is exempt from GST, meaning the GST rate is 0%.
• Branded and pre-packaged Urad: This is subject to a 5% GST rate. This applies to Urad Dal sold in packets with a brand name.

The HSN Code for Processed Urad Products

When Urad is used to make a different product, such as papad, the HSN code changes.

• Papad: Papad, often made from Urad flour, is classified under Chapter 19, “Preparations of cereals, flour, starch or milk; pastrycooks products.”
  • The HSN code for papad is 19059040.
  • The GST rate for papad is 18%, which was revised from 12% to 18% in some cases, and is generally 5% for branded papad. The data you provided shows 18% for papad, effective November 15, 2017.

The HSN Code for Urad Flour

If you are dealing with Urad in the form of flour or meal, it may fall under different chapters.

• Flour of dried leguminous vegetables: This is classified under Chapter 11.
  • HSN code 11063090 is used for Urad Dal flour.
  • This product can have a GST rate of 5%.

In summary, the HSN code for Urad varies based on its form—whole, split, or processed. Knowing the difference is key to applying the correct GST rate and ensuring you are compliant.