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Verified Category: Milling Products

HSN Code 1106

Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) , of sago or of roots or tubers of heading 0714

Current GST Rate
0%
Verified ✓
Rate noteRate varies within this heading — 0%: Flour, meal, powder of the dried leguminous vegetables…; 5%: Flour, meal and powder of the dried leguminous…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1106 specifically identifies flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) , of sago or of roots or tubers of heading 0714 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 0% + SGST 0%
Inter-State Split
IGST 0%

Compliance Check-list

  • Mention HSN 1106 on all Tax Invoices for flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) , of sago or of roots or tubers of heading 0714
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 1106

"Classifying flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) , of sago or of roots or tubers of heading 0714 correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Milling Products category. AasanKhata automatically monitors these shifts for you."