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 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

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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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