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 Description | Import Policy | Policy Conditions | GST Rate in Percentage |
| 1301 | LAC; NATURAL GUMS, RESINS, GUM- RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) | |||
| 1301 20 00 | Gum Arabic | Free | 5 | |
| 1301 90 | Other: | |||
| Natural gums: | ||||
| 1301 90 11 | Asian gum | Free | 5 | |
| 1301 90 12 | African gum | Free | 5 | |
| 1301 90 13 | Asafoetida | Free | 5 | |
| 1301 90 14 | Benjamin ras | Free | 5 | |
| 1301 90 15 | Benjamin cowrie | Free | 5 | |
| 1301 90 16 | Karaya gum (Indian tragacanth) hastab | Free | 5 | |
| 1301 90 17 | Tragacanth (adraganth) | Free | 5 | |
| 1301 90 18 | Storax | Free | 5 | |
| 1301 90 19 | Other | Free | 5 | |
| Resins: | ||||
| 1301 90 21 | Copal | Free | 5 | |
| 1301 90 22 | Dammar batu | Free | 5 | |
| 1301 90 29 | Other Gum Resins: | Free | 5 | |
| Gum Resins: | ||||
| 1301 90 31 | Myrrh | Free | 5 | |
| 1301 90 32 | Oilbanum or frankincense | Free | 5 | |
| 1301 90 33 | Mastic gum | Free | 5 | |
| 1301 90 34 | Xanthium gum | Free | 5 | |
| 1301 90 39 | Other | Free | ||
| Oleoresins: | ||||
| 1301 90 41 | Of Seeds | Free | 5 | |
| 1301 90 42 | Of Fruits | Free | 5 | |
| 1301 90 43 | Of Leaves | Free | 5 | |
| 1301 90 44 | Of Spices | Free | 5 | |
| 1301 90 45 | Of Flowers | Free | 5 | |
| 1301 90 46 | Of Roots | Free | 5 | |
| 1301 90 49 | Other | Free | 5 | |
| Other: | ||||
| 1301 90 99 | Other | Free | 5 | |
| 1302 | VEGETABLE 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 00 | Opium | Restricted | 18 | |
| 1302 12 00 | Of liquorice | Free | 18 | |
| 1302 13 00 | Of hops | Free | 18 | |
| 1302 14 | ||||
| 1302 14 00 | Of ephedra | Free | 18 | |
| 1302 19 | Other: | |||
| Extracts: | ||||
| 1302 19 11 | Of Belladonna | Free | 18 | |
| 1302 19 12 | Of Cascara sagrada | Free | 18 | |
| 1302 19 13 | Of nux vomica | Free | 18 | |
| 1302 19 14 | Of ginseng (including powder) | Free | 18 | |
| 1302 19 15 | Of agarose | Free | 18 | |
| 1302 19 16 | Of neem | Free | 18 | |
| 1302 19 17 | Of Gymnema | Free | 18 | |
| 1302 19 18 | Of garacinia and gambodge | Free | 18 | |
| 1302 19 19 | Other | Free | 18 | |
| 1302 19 20 | Cashew shell liquid (CNSL), crude | Free | 18 | |
| 1302 19 30 | Purified and distilled CNSL (Cardanol) | Free | 18 | |
| 1302 19 90 | Other | Free | 18 | |
| 1302 20 00 | Pectic substances, pectinates and pectates | Free | 18 | |
| Mucilages and thickeners, whether or not modified, derived from vegetable products: | ||||
| 1302 31 00 | Agar-agar | Free | 18 | |
| 1302 32 | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: | |||
| 1302 32 10 | Guar meal | Free | 5 | |
| 1302 32 20 | Guargum refined split | Free | 5 | |
| 1302 32 30 | Guargum treated and pulverised | Free | 18 | |
| 1302 32 40 | Kappa carrageenan | Free | 18 | |
| 1302 32 90 | Other | Free | 18 | |
| 1302 39 00 | Other | Free | 18 | |
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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