What is the GST (IGST) rate for HSN code 11061090?

HSN code 11061090 (Besan / Pulse Flour) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 11061090?

The Basic Customs Duty (BCD) for HSN code 11061090 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 11061090 cover?

HSN code 11061090 covers Besan / Pulse Flour. It sits under Chapter 11 – Products of the milling industry; malt; starches; inulin; wheat gluten, in Section II – VEGETABLE PRODUCTS.

What is the unit of measurement for HSN code 11061090?

The standard unit of quantity (UQC) for HSN code 11061090 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Besan / Pulse Flour HSN Code 1106

Q: What is the HSN code for Besan / Pulse Flour?

The HSN code for Besan / Pulse Flour is 11061090, classified under Chapter 11 – Products of the milling industry; malt; starches; inulin; wheat gluten of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for besan?

Flour/meal of pulses falls under sub-heading 110610 — guar meal under 11061010 and other (incl. gram flour/besan) under 11061090, within heading 1106.

5% IGSTSchedule I

Flour, meal and powder of dried leguminous vegetables (besan) are classified under HSN heading 1106. Guar meal and other pulse flours each have their own tariff item.

Search any HSN code

Heading

1106

Primary code

11061090

GST / IGST

Customs duty (BCD)

30%

Besan / Pulse Flour HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
11061010	Guar Meal	5%	30%
11061090	Others	5%	30%

FTA preferential rates: 7 partner agreement(s) listed for 11061090; best preferential rate 0% via Japan; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for besan / pulse flour?

The HSN code for besan / pulse flour is 1106 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for besan / pulse flour the most common is 11061090, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How besan / pulse flour is classified under HSN

The HSN classification for besan / pulse flour narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 112-digitProducts of the milling industry; malt; starches; inulin; wheat gluten
11064-digit headingFLOUR, 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
1106106-digit subheadingOf the dried leguminous vegetables of heading 0713
110610908-digit tariff itemOthers

Section II — VEGETABLE PRODUCTS

GST on besan / pulse flour

Besan / Pulse Flour (HSN 1106) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 11061090 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported besan / pulse flour

When besan / pulse flour (HSN 11061090) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 11061090 →

Conclusion

The HSN code for besan / pulse flour is 1106 at the heading level, with 11061090 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.