GST Rate & HSN Code for Gums; Lac, vegetable, saps and extracts resins and other – Chapter 13
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 Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 1301 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) | 5% | 01-07-17 | ||
| 13011010 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SHELLAC | 5% | 01-07-17 | ||
| 13011020 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SEED LAC | 5% | 01-07-17 | ||
| 13011030 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : STICK LAC | 5% | 01-07-17 | ||
| 13011040 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : DEWAXED AND DECOLOURISED LAC | 5% | 01-07-17 | ||
| 13011050 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BLEACHED LAC | 5% | 01-07-17 | ||
| 13011060 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GASKET LAC | 5% | 01-07-17 | ||
| 13011070 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BUTTON LAC | 5% | 01-07-17 | ||
| 13011080 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GARNET LAC | 5% | 01-07-17 | ||
| 13011090 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : OTHER | 5% | 01-07-17 | ||
| 13012000 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) GUM ARABIC | 5% | 01-07-17 | ||
| 130190 | OTHER | 5% | 01-07-17 | ||
| 13019011 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : ASIAN GUM | 5% | 01-07-17 | ||
| 13019012 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : AFRICAN GUM | 5% | 01-07-17 | ||
| 13019013 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : ASAFOETIDA | 5% | 01-07-17 | ||
| 13019014 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : BENJAMIN RAS | 5% | 01-07-17 | ||
| 13019015 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : BENJAMIN COWRIE | 5% | 01-07-17 | ||
| 13019016 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : KARAYA GUM (INDIAN TRAGACANTH) HASTAB | 5% | 01-07-17 | ||
| 13019017 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : TRAGACANTH (ADRAGANTH) | 5% | 01-07-17 | ||
| 13019018 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : STORAX | 5% | 01-07-17 | ||
| 13019019 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : NATURAL GUMS : OTHER | 5% | 01-07-17 | ||
| 13019021 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : RESINS : COPAL | 5% | 01-07-17 | ||
| 13019022 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : RESINS : DAMMAR BATU | 5% | 01-07-17 | ||
| 13019029 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : RESINS : OTHER | 5% | 01-07-17 | ||
| 13019031 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : MYRRH | 5% | 01-07-17 | ||
| 13019032 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : OILBANUM OR FRANKINCENSE | 5% | 01-07-17 | ||
| 13019033 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : MASTIC GUM | 5% | 01-07-17 | ||
| 13019034 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : XANTHIUM GUM | 5% | 01-07-17 | ||
| 13019039 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : GUM RESINS : OTHER | 5% | 01-07-17 | ||
| 13019041 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF SEEDS | 5% | 01-07-17 | ||
| 13019042 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF FRUITS | 5% | 01-07-17 | ||
| 13019043 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF LEAVES | 5% | 01-07-17 | ||
| 13019044 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF SPICES | 5% | 01-07-17 | ||
| 13019045 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF FLOWERS | 5% | 01-07-17 | ||
| 13019046 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OF ROOTS | 5% | 01-07-17 | ||
| 13019049 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)OTHER : OLEORESINS : OTHER | 5% | 01-07-17 | ||
| 13019099 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) -OTHER : — OTHER: —- OTHER | 5% | 01-07-17 | ||
| 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 : | 18% | 01-07-17 | ||
| 13021100 | OPIUM | 18% | 01-07-17 | ||
| 13021200 | 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 : OF LIQUORICE | 18% | 01-07-17 | ||
| 13021300 | 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 : OF HOPS | 18% | 01-07-17 | ||
| 13021400 | 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 : OF PYRETHRUM OR OF THE ROOTS OF PLANTS CONTAINING | 18% | 01-07-17 | ||
| 130219 | OTHER | 18% | 01-07-17 | ||
| 13021911 | 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 : OTHER : EXTRACTS : OF BELLADONA | 18% | 01-07-17 | ||
| 13021912 | 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 : OTHER : EXTRACTS : OF CASCARA SAGRADA | 18% | 01-07-17 | ||
| 13021913 | 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 : OTHER : EXTRACTS : OF NUXVOMICA | 18% | 01-07-17 | ||
| 13021914 | 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 : OTHER : EXTRACTS : OF GINSENG (INCLUDING POWDER) | 18% | 01-07-17 | ||
| 13021915 | 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 : OTHER : EXTRACTS : OF AGAROSE | 18% | 01-07-17 | ||
| 13021916 | 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 : OTHER : EXTRACTS : OF NEEM | 18% | 01-07-17 | ||
| 13021917 | 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 : OTHER : EXTRACTS : OF GYMNEMA | 18% | 01-07-17 | ||
| 13021918 | 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 : OTHER : EXTRACTS : OF GARACENIA OR GAMBODGE | 18% | 01-07-17 | ||
| 13021919 | 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 : OTHER : EXTRACTS : OTHER | 18% | 01-07-17 | ||
| 13021920 | 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 : OTHER : CASHEW SHELL LIQUID (CNSL), CRUDE | 18% | 01-07-17 | ||
| 13021930 | 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 : OTHER : PURIFIED AND DISTILLED CNSL (CARDANOL) | 18% | 01-07-17 | ||
| 13021990 | 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 : OTHER : OTHER | 18% | 01-07-17 | ||
| 13022000 | VEGETABLE 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 PECTATES | 18% | 01-07-17 | ||
| 13023100 | VEGETABLE 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 PROD | 18% | 01-07-17 | ||
| 130232 | MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS | 18% | 01-07-17 | ||
| 13023210 | VEGETABLE 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 PRODU | 18% | 01-07-17 | ||
| 13023220 | VEGETABLE 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 PRODU | 18% | 01-07-17 | ||
| 13023230 | VEGETABLE 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 PRODU | 18% | 01-07-17 | ||
| 13023240 | VEGETABLE 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 PRODU | 18% | 01-07-17 | ||
| 13023290 | VEGETABLE 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 PRODU | 18% | 01-07-17 | ||
| 1E+07 | VEGETABLE 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 PRODU | 18% | 01-07-17 |
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