Agri, textiles and crafts
A dal mill splits and polishes whole pulses into dal and sells by-products. Dried leguminous vegetables of heading 0713, shelled, skinned or split, are taxed at 5% when pre-packaged and labelled and exempt otherwise. Chuni, churi, chilka and husk of pulses used as cattle feed are exempt. Job work of milling a trader's pulses is taxed at 5%. The invoice must show the pulse, grade and polish, pack type, bag count, net weight, lot and the FSSAI licence number.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Toor dal, pre-packaged and labelled, 1 kg pack | 0713 | 200 PAC | 140.00 | 28,000.00 | 5% |
| Chana dal, bulk 30 kg bag (not pre-packaged) | 0713 | 50 BAG | 2,400.00 | 1,20,000.00 | 0% |
| Moong dal, pre-packaged and labelled, 25 kg bag | 0713 | 20 BAG | 3,100.00 | 62,000.00 | 5% |
| Chuni / churi of pulses for cattle feed, 40 kg | 2302 | 30 BAG | 700.00 | 21,000.00 | 0% |
| Dal splitting job work for trader, per quintal | 998817 | 100 QTL | 250.00 | 25,000.00 | 5% |
| Taxable value | ₹2,56,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹5,750.00 | ||||
| Invoice total | ₹2,61,750.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: HSN Codes and GST Rates for Food Products · Tax Invoice vs Bill of Supply: Which One Should You Issue? · Delivery Challan Under GST: When and How to Use One
Schedule I of Notification 9/2025-Central Tax (Rate) taxes dried leguminous vegetables, shelled, whether or not skinned or split, at 5% when pre-packaged and labelled. Notification 10/2025 exempts them when not pre-packaged and labelled. A dal mill selling 30 kg or 50 kg bulk bags to wholesalers and packing 500 g and 1 kg consumer packs needs two item codes per pulse.
Notification 10/2025 exempts husk of pulses including chilka, and concentrates including chuni or churi and khanda, under headings 2302 and 2309. These are the main by-products of dal milling and are sold to dairies and feed makers. The mill should bill them as exempt and describe them by their trade names.
For warehousing and transport exemptions, split or de-husked pulses are processed goods rather than agricultural produce, because splitting changes their character. A dal mill renting space in a warehouse or cold storage for finished dal should expect a taxable storage charge, while whole pulses before milling may qualify as agricultural produce.
A mill that splits pulses for a trader on job work charges 5% under Notification 15/2025 on the processing charge only. The trader's whole pulses come in under a delivery challan and must go back as dal and by-products within the time allowed. Keeping a job-work register with input and output weights is essential, because yield losses are often questioned.
Many dal mills buy imported whole pulses through importers as well as local mandi lots. The purchase side then carries a bill of entry or an importer's tax invoice, while mandi lots come with an APMC receipt or a commission agent's bill. Whole pulses bought loose from farmers are exempt, so no input credit arises on them. The mill should keep the lot number from purchase through to the finished dal so that a quality complaint on a retail pack can be traced back to its origin. A clear lot field on the invoice is the cheapest way to achieve this, and it helps reconcile yield between whole pulse purchased and dal, chuni and chilka sold.
Toor dal is taxed at 5% when pre-packaged and labelled and exempt when sold loose or in bulk packs not meant for retail. A mill selling both should keep separate item codes so the software applies the right rate automatically.
Split pulses fall under heading 0713, dried leguminous vegetables, shelled, whether or not skinned or split.
No. Chuni, churi, khanda and chilka of pulses are exempt as cattle feed concentrates and husk under Notification 10/2025.
Job work on food products of chapters 1 to 22 is taxed at 5% under Notification 15/2025-Central Tax (Rate). Tax is charged on the processing charge only, not on the value of the trader's pulses.
Exempt goods enjoy relief under the e-way bill rules, but taxable consignments above Rs 50,000 need one. Carry the invoice and weighbridge slip for every load.
Sources: Gazette of India: Notification 9/2025-Central Tax (Rate), goods rate schedules · Gazette of India: Notification 10/2025-Central Tax (Rate), exempt goods · Gazette of India: Notification 15/2025-Central Tax (Rate), services rates
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