HSN 07134000
Lentils - Beans(Vigna spp., Phaseolus spp.)
8-digit tariff item under 0713 · Chapter 7 (Edible vegetables and certain roots and tubers) · Section II
GST on HSN 07134000
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| 5% | Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined splitNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0713.
Importing Products under HSN 07134000
| Basic Customs Duty | 50% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | 20% |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 07134000
| ITC-HS export policy | Free |
| Condition | Subject to Policy Condition 1 of the Chapter |
| Duty drawback (AIR 2023) | 0.1% (cap 170.1) / 0.15%, matched at 0713 |
| Export duty (Second Schedule) | None |
HSN 07134000 Classification
| Section II | Vegetable Products |
| Chapter 07 | Edible vegetables and certain roots and tubers |
| 0713 | DRIED LEGUMINOUS VEGETABLES , SHELLED, WHETHER OR NOT SKINNED OR SPLIT |
| 07134000 | Lentils |
Similar HSN Codes
| Code | Description |
|---|---|
| 071310 | Peas (Pisum sativum): |
| 071320 | Chickpeas (garbanzos): |
| 071331 | Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek |
| 07133200 | Small red (Adzuki) beans (Phaseolus or Vigna angularis) |
| 07133300 | Kidney beans, including white pea beans (Phaseolus vulgaris) |
| 07133400 | Bambara beans (Vigna subterranea or Voandzeia subterranea) |
| 07133500 | Cow peas (Vigna unguiculata) |
| 071339 | Other : |
Frequently Asked Questions
What is the HSN code for Lentils - Beans(Vigna spp., Phaseolus spp.)?
The 8-digit HSN code is 07134000 - Lentils - Beans(Vigna spp., Phaseolus spp.), under heading 0713 of Chapter 7 (Edible vegetables and certain roots and tubers).
What is the GST rate on HSN 07134000?
5% (Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split); GST Exempt (Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 07134000?
Basic Customs Duty is 50% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.
Is import under HSN 07134000 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Lentils - Beans(Vigna spp., Phaseolus spp.)?
HSN 07134000 carries more than one GST schedule entry: 5% for "Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split"; and Exempt for "Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 07134000?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 50% = ₹50,000; Social Welfare Surcharge 10% of BCD = ₹5,000; IGST 0% or 5% on ₹155,000. This heading carries more than one GST entry, so the total duty is between ₹55,000 and ₹62,750 - landing the consignment between ₹155,000 and ₹162,750, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Lentils - Beans(Vigna spp., Phaseolus spp.) be exported from India?
The ITC-HS export policy for HSN 07134000 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 1 of the Chapter. See 38/2015-20.
Is duty drawback available on Lentils - Beans(Vigna spp., Phaseolus spp.)?
Yes - the All Industry Rate schedule (2023) notifies rates of 0.1% / 0.15% for the variants under this code, matched at 0713. The drawback cap is 170.1. Drawback is claimed on export against the shipping bill.
Free - Lentils
Subject to Policy Condition 1 of the Chapter
Notification: 38/2015-20 dated 22.11.2017
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
NOTES:
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (4A[Majorana hortensis] or Origanum majorana).
3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
(a) Dried leguminous vegetables, shelled (heading 0713);
(b) Sweet corn in the forms specified in headings1102 to 1104;
(c) Flour, meal, powder, flakes, granules pellets of potatoes (heading 1105);
(d) Flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904).
5[5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.]
6[Supplementary Note:
(1) (a) For the purposes of this Chapter, “Rose Onion” refers to a variety of onion defined and recognised by the Geographical Indication (GI) Registry against the GI no. 212 under the Geographical Indication of Goods (Registration and Protection) Act, 1999 (48 of 1999) .
(b) Produced/cultivated by a person certified/recognised and mentioned as a user in the Geographical Indication Registry against the said GI no. 212]
Policy Conditions of this Chapter:
(1) Import of living plants, seeds for sowing or plant material shall be made by the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities and State Governments, without a licence. Such import shall be subject to such conditions as may be specified by the Ministry of Agriculture and Farmers Welfare, Government of India, from time to time.
1[(2) Import shall be subject to an annual (fiscal year) quota of 2 lakh MT as per procedure to be notified. This restriction will not apply to Government's import commitments under any bilateral/regional Agreement/MOU.]
4[(3) Import of Urad and Moong under all the above three HS codes shall be subject to an annual (fiscal year) quota of 3 lakh MT (1.5 lakh MT each) as per procedure to be notified. This restriction will not apply to Government's import commitments under any bilateral/regional Agreement/MOU.]
3[(4) During the period from 01st April to 30th June, 2018 total quantity of one lakh MT of yellow peas minus the quantity already imported from 01.04.2018 till date will be allowed against license as per procedure to be notified by DGFT.
"Already Imported" will include shipment already arrived from 01.04.2018 till 25.04.2018 and those shipments backed by Irrevocable Commercial Letter of Credit (ICLC) and Advance Payment made through Banking Channel before 25.04.2018. Both these categories will be required to be registered with Jurisdictional Regional Authority as per Para 1.05 of Foreign Trade Policy, 2015-20]
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NOTES:-
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Inserted vide Notification no. 19/2015-2020 - Dated 5-8-2017 |
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Inserted vide Notification no. 22/2015-2020 - Dated 21-8-2017 |
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Inserted vide Notification No. 04/2015-2020 - Dated 25-04-2018 |
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Substituted vide Notification No. 06/2015-2020 - Dated 04-05-2018, before it was read as, "2[(3) Import of Urad / Moong shall be subject to an annual (fiscal year) quota of 3 lakh MT as per procedure to be notified. This restriction will not apply to Government's import commitments under any bilateral/regional Agreement/MOU.]" |
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Substituted vide Notification No. 38/2015-2020 date 01-01-2020, before it was read as "Majorana hartensis" |
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Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
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Inserted vide Notification No. 20/2015-2020 dated 07-07-2022 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify