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).

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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.