Circulars

113/32/2019 : Dried leguminous vegetables are classified under HS code 0713. leguminous vegetables which are subjected to mere heat treatment for removing moisture, or for softening and puffing or removing the skin, and not subjecting to any other processing or addition of any other ingredients such as salt and oil, would be classified under HS code 0713 and if branded and packed in a unit container would attract GST @ 5% [S. No. 25 of N/N 1/2017- CT (R)] and exempted in all other cases [S. No. 45 of N/N 2/2017- CT (R)]. However, if the dried leguminous vegetable is mixed with other ingredients (such as oil, salt etc) or sold as namkeens then classified under Sub heading 2106 90 and attract applicable GST rate.