← HSN and SAC codes for common items · Search any code on the HSN code finder.
Besan (gram flour) is classified under HSN heading 1106. Main codes: 110610, 11061000, 11061010, 11061090. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Besan (gram flour)?
GST on Besan (gram flour) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | Nil | 1106 | Flour or powder of pulses, sago, starchy roots, tamarind, singhara, mango and similar (not guar meal or guar gum) have no GST if not pre-packed and labelled. | 10/2025-CT(R), entry 75 |
| – | 5% | 1106 | Packed and labelled flour or powder of dried pulses, sago, roots and tubers, or fruits are taxed at 5%; guar meal and guar gum split are not covered. | 9/2025-CT(R), entry 56 |
| Nil | Nil | 11061010 | No GST on guar meal. | 10/2025-CT(R), entry 76 |
The GST rate on Besan (gram flour) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8
| Code | Description (as in the tariff) |
|---|---|
110610 | Of the dried leguminous vegetables of heading 0713 |
11061000 | Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 of the dried leguminous vegetables of heading 0713 |
11061010 | Guar Meal |
11061090 | Others |
See all 13 codes on the Chapter 11 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Atta (wheat flour, maida)
1101 - Rava, sooji and dalia (semolina)
1103 - Poha, cornflakes and puffed rice
1904 - Mustard oil (Sarson ka tel)
1514 - Sunflower oil
1512 - Coconut oil (Nariyal tel)
1513 - Groundnut oil (Kadalai oil)
1508 - Palm oil
1511 - Vanaspati (hydrogenated vegetable oil)
1516 - Cumin (jeera)
0909 - Coriander seeds (dhaniya)
0909 - Black pepper (Kali mirch)
0904
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
