HSN code 11061000 is the 8-digit tariff item for 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, under heading 1106 and sub-heading 110610 (Chapter 11). GST is nil or 5%, depending on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Rates as of 2026-10-21.
HSN 11061000 at a glance
| Tariff item (8 digits) | 11061000 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 110610: Of the dried leguminous vegetables of heading 0713 |
| Chapter | 11: Products of the milling industry; malt; starches; inulin; wheat gluten |
| Description | 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 |
| GST rate | nil or 5%, by description |
The rate for 11061000 depends on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act) or whether the goods are fresh or chilled, or frozen, dried or otherwise processed. 5% under 9/2025-CT(R), Schedule I, S. No. 56 for "Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses)..."; Nil under 10/2025-CT(R), S. No. 75 for "Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 11061000 the deciding question is whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act) or whether the goods are fresh or chilled, or frozen, dried or otherwise processed.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 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 | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 56 |
| 1106 | Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled | Nil (0%) | Nil | 10/2025-CT(R), S. No. 75 |
Worked example: a ₹1,000 sale under HSN 11061000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1106) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (110610) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (11061000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 110610
- HSN 11061010: Guar Meal (flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots... (nil)
- HSN 11061090: Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers... (nil or 5%)
See every rate entry for the heading on the HSN 1106 page, or all Chapter 11 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).