HSN-Code-and-GST-Rate-for-Lac-Gums-Resins-and-Saps

HSN Code and GST Rate for Lac, Gums, Resins and Saps

HSN Code and GST Rate for Lac, Gums, Resins and Saps

The GST Council introduced GST rate for lac, gums, resins and vegetable saps to create a uniform tax slab. The HSN code for lac, gums, resins and vegetable saps fall under Chapter 13 of the HSN code system. Also, heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. However, chapter 13 of the HSN code does not apply to the following:

  • Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);
  • Malt extract (heading 1901);
  • Extracts of coffee, tea or mate (heading 2101);
  • Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
  • Camphor, glycyrrhizin or other products of heading 2914 or 2938;
  • Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
  • Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006);
  • Tanning or dyeing extracts (heading 3201 or 3203);
  • Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
  • Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

HSN Code

HSN Code DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
1301LAC; NATURAL GUMS, RESINS, GUM- RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)
1301 20 00Gum ArabicFree5
1301 90Other:
Natural gums:
1301 90 11Asian gumFree5
1301 90 12African gumFree5
1301 90 13AsafoetidaFree5
1301 90 14Benjamin rasFree5
1301 90 15Benjamin cowrieFree5
1301 90 16Karaya gum (Indian tragacanth) hastabFree5
1301 90 17Tragacanth (adraganth)Free5
1301 90 18StoraxFree5
1301 90 19OtherFree5
Resins:
1301 90 21CopalFree5
1301 90 22Dammar batuFree5
1301 90 29Other Gum Resins:Free5
Gum Resins:
1301 90 31MyrrhFree5
1301 90 32Oilbanum or frankincenseFree5
1301 90 33Mastic gumFree5
1301 90 34Xanthium gumFree5
1301 90 39OtherFree
Oleoresins:
1301 90 41Of SeedsFree5
1301 90 42Of FruitsFree5
1301 90 43Of LeavesFree5
1301 90 44Of SpicesFree5
1301 90 45Of FlowersFree5
1301 90 46Of RootsFree5
1301 90 49OtherFree5
Other:
1301 90 99OtherFree5
1302VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS
Vegetable saps and extracts:
1302 11 00OpiumRestricted18
1302 12 00Of liquoriceFree18
1302 13 00Of hopsFree18
1302 14
1302 14 00Of ephedraFree18
1302 19Other:
Extracts:
1302 19 11Of BelladonnaFree18
1302 19 12Of Cascara sagradaFree18
1302 19 13Of nux vomicaFree18
1302 19 14Of ginseng (including powder)Free18
1302 19 15Of agaroseFree18
1302 19 16Of neemFree18
1302 19 17Of GymnemaFree18
1302 19 18Of garacinia and gambodgeFree18
1302 19 19OtherFree18
1302 19 20Cashew shell liquid (CNSL), crudeFree18
1302 19 30Purified and distilled CNSL (Cardanol)Free18
1302 19 90OtherFree18
1302 20 00Pectic substances, pectinates and pectatesFree18
Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302 31 00Agar-agarFree18
1302 32Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:
1302 32 10Guar mealFree5
1302 32 20Guargum refined splitFree5
1302 32 30Guargum treated and pulverisedFree18
1302 32 40Kappa carrageenanFree18
1302 32 90OtherFree18
1302 39 00OtherFree18

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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