HSN Code 7132020 provides the tax classification for Bengal Gram (Desi Channa) under Chapter 7 – Edible Vegetables And Certain of the GST tariff. Businesses dealing in Bengal Gram (Desi Channa) must use this code for proper invoicing and return filing. Applicable taxes include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5%, and IGST at Nil/5%. The recognized unit of measurement is kg..
HSN Codes under Chapter 7 – Edible Vegetables And Certain
Below are related HSN codes from Chapter 7 – Edible Vegetables And Certain for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Edible Vegetables And Certain... | 7011000 | Potatoes, Fresh Or Chilled Seed | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7019000 | Potatoes, Fresh Or Chilled Other | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7020000 | Tomatoes, Fresh Or Chilled | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7031010 | Onions, Shallots, Garlic, Leeks And Otheralliaceou... | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7031011 | Rose Onion | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7031019 | Other | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7031020 | Onions, Shallots, Garlic, Leeks And Otheralliaceou... | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7031090 | Other | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7032000 | Onions, Shallots, Garlic, Leeks And Otheralliaceou... | Nil | Nil | Nil |
| Edible Vegetables And Certain... | 7039000 | Onions, Shallots, Garlic, Leeks And Otheralliaceou... | Nil | Nil | Nil |
GST Rates for HSN 7132020
The tax structure for Bengal Gram (Desi Channa) under HSN Code 7132020 follows a dual taxation model. CGST is levied at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate sales. Interstate transactions attract IGST at Nil/5%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 7 – Edible Vegetables And Certain.
Who Should Use HSN Code 7132020?
Every entity transacting in Bengal Gram (Desi Channa) must quote HSN Code 7132020 on invoices. This includes traders, distributors, and e-commerce sellers operating under Edible Vegetables And Certain. Chapter 7 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade in Bengal Gram (Desi Channa)? Secure GST registration to handle taxes on HSN 7132020 classified goods. Businesses with international operations in Edible Vegetables And Certain need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 7132020 for Bengal Gram (Desi Channa) enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 7 – Edible Vegetables And Certain should monitor rate updates (Nil/2.5%, Nil/2.5%, Nil/5%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 7132020 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 7132020 for accurate classification of Bengal Gram (Desi Channa).
Can I claim input tax credit on Bengal Gram (Desi Channa) purchases?
Yes, registered businesses can claim input tax credit on Bengal Gram (Desi Channa) purchases made under HSN 7132020. Ensure your supplier mentions correct HSN code and GST rates (Nil/2.5%, Nil/2.5%) on the invoice.
What is the difference between CGST and IGST for HSN 7132020?
CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5% applies when Bengal Gram (Desi Channa) is sold within the same state. IGST at Nil/5% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Bengal Gram (Desi Channa) domestically?
No, Import Export Code is only required if you plan to import or export Bengal Gram (Desi Channa) internationally. For domestic trade within Edible Vegetables And Certain, GST registration is sufficient.
