GST Rate & HSN Code for Gums; Lac, vegetable, saps and extracts resins and other – Chapter 13

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Heading 1302 applies; bury alia, to liquorices concentrate and concentrate of pyrethrum. Concentrate of jumps, concentrate of aloes and opium

The heading doesn’t make a difference to:

  • liquorices remove containing over 10% by weight of sucrose or set up as sweet shop (heading 1704);
  • Malt remove (heading 1901);
  • concentrates of espresso, tea or mate (heading 2101);
  • vegetable drains or concentrates establishing cocktails (Chapter 22);
  • camphor, glycyrrhizin or different results of heading 2914 or 2938;
  • medicaments of heading 3003 or 3004 or blood – gathering reagents (heading 3006);
  • tanning or coloring separates (heading 3201 or 3203);
  • natural oils, cements, absolutes, retinoid, separated oleoresins, watery distillates or fluid arrangements of medicinal ointments or arrangements dependent on odoriferous substances of a sort utilized for the assembling of refreshments (Chapter 33);
  • normal elastic, balata, gutta-percha, guayule, chicly or comparative regular gums (heading 4001)
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
1301LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)5%01-07-17
13011010LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SHELLAC5%01-07-17
13011020LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SEED LAC5%01-07-17
13011030LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : STICK LAC5%01-07-17
13011040LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : DEWAXED AND DECOLOURISED LAC5%01-07-17
13011050LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BLEACHED LAC5%01-07-17
13011060LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GASKET LAC5%01-07-17
13011070LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BUTTON LAC5%01-07-17
13011080LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GARNET LAC5%01-07-17
13011090LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : OTHER5%01-07-17
13012000LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) GUM ARABIC5%01-07-17
130190OTHER5%01-07-17
13019011LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : ASIAN GUM5%01-07-17
13019012LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : AFRICAN GUM5%01-07-17
13019013LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : ASAFOETIDA5%01-07-17
13019014LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : BENJAMIN RAS5%01-07-17
13019015LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : BENJAMIN COWRIE5%01-07-17
13019016LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : KARAYA GUM (INDIAN TRAGACANTH) HASTAB5%01-07-17
13019017LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : TRAGACANTH (ADRAGANTH)5%01-07-17
13019018LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : STORAX5%01-07-17
13019019LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : OTHER5%01-07-17
13019021LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : RESINS : COPAL5%01-07-17
13019022LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : RESINS : DAMMAR BATU5%01-07-17
13019029LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : RESINS : OTHER5%01-07-17
13019031LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : MYRRH5%01-07-17
13019032LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : OILBANUM OR FRANKINCENSE5%01-07-17
13019033LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : MASTIC GUM5%01-07-17
13019034LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : XANTHIUM GUM5%01-07-17
13019039LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : OTHER5%01-07-17
13019041LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF SEEDS5%01-07-17
13019042LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF FRUITS5%01-07-17
13019043LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF LEAVES5%01-07-17
13019044LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF SPICES5%01-07-17
13019045LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF FLOWERS5%01-07-17
13019046LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF ROOTS5%01-07-17
13019049LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OTHER5%01-07-17
13019099LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) -OTHER : — OTHER: —- OTHER5%01-07-17
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 :18%01-07-17
13021100OPIUM18%01-07-17
13021200VEGETABLE 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 : OF LIQUORICE18%01-07-17
13021300VEGETABLE 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 : OF HOPS18%01-07-17
13021400VEGETABLE 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 : OF PYRETHRUM OR OF THE ROOTS OF PLANTS CONTAINING18%01-07-17
130219OTHER18%01-07-17
13021911VEGETABLE 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 : OTHER : EXTRACTS : OF BELLADONA18%01-07-17
13021912VEGETABLE 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 : OTHER : EXTRACTS : OF CASCARA SAGRADA18%01-07-17
13021913VEGETABLE 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 : OTHER : EXTRACTS : OF NUXVOMICA18%01-07-17
13021914VEGETABLE 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 : OTHER : EXTRACTS : OF GINSENG (INCLUDING POWDER)18%01-07-17
13021915VEGETABLE 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 : OTHER : EXTRACTS : OF AGAROSE18%01-07-17
13021916VEGETABLE 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 : OTHER : EXTRACTS : OF NEEM18%01-07-17
13021917VEGETABLE 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 : OTHER : EXTRACTS : OF GYMNEMA18%01-07-17
13021918VEGETABLE 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 : OTHER : EXTRACTS : OF GARACENIA OR GAMBODGE18%01-07-17
13021919VEGETABLE 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 : OTHER : EXTRACTS : OTHER18%01-07-17
13021920VEGETABLE 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 : OTHER : CASHEW SHELL LIQUID (CNSL), CRUDE18%01-07-17
13021930VEGETABLE 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 : OTHER : PURIFIED AND DISTILLED CNSL (CARDANOL)18%01-07-17
13021990VEGETABLE 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 : OTHER : OTHER18%01-07-17
13022000VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS PECTIC SUBSTANCES, PECTINATES AND PECTATES18%01-07-17
13023100VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PROD18%01-07-17
130232MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS18%01-07-17
13023210VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODU18%01-07-17
13023220VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODU18%01-07-17
13023230VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODU18%01-07-17
13023240VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODU18%01-07-17
13023290VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODU18%01-07-17
1E+07VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODU18%01-07-17

 

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