GoodsHSN 1106
Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled — GST rate 5%
5%GST
Condition: pre-packaged and labelled; other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)]
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 1106 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (hs 1106 10 10) and guar gum refined split ( hs 0713)], of sago or of roots or tubers of heading 0714 or of the products of chapter 8, pre-packaged and labelled classified under HSN 1106 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: pre-packaged and labelled; other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)].