GST HSN Chapter 13
Lac; gums, resins and other vegetable saps and extracts
This chapter covers lac; gums, resins and other vegetable saps and extracts such as gum arabic, agar-agar, guar gum, shellac, etc.
Simple Summary
Chapter 13 covers Lac; gums, resins and other vegetable saps and extracts.
What is NOT covered?
Does not cover Sugar (Chapter 17) or Rubber (Chapter 40).
UQC Guidance
KGS
GST Rate Summary
Lac and Gums are generally 5%. Extracts can be 18%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 13 | Lac; gums, resins and other vegetable saps and extracts | Use |
| 1301 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) | Use |
| 13011010 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SHELLAC | Use |
| 13011020 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SEED LAC | Use |
| 13011030 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : STICK LAC | Use |
| 13011040 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : DEWAXED AND DECOLOURISED LAC | Use |
| 13011050 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BLEACHED LAC | Use |
| 13011060 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GASKET LAC | Use |
| 13011070 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BUTTON LAC | Use |
| 13011080 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GARNET LAC | Use |
| 13011090 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : OTHER | Use |
| 130120 | GUM ARABIC | Use |
| 13012000 | GUM ARABIC | Use |
| 130190 | OTHER : | Use |
| 13019011 | ASIAN GUM | Use |
| 13019012 | AFRICAN GUM | Use |
| 13019013 | ASAFOETIDA | Use |
| 13019014 | BENJAMIN RAS | Use |
| 13019015 | BENJAMIN COWRIE | Use |
| 13019016 | KARAYA GUM (INDIAN TRAGACANTH) HASTAB | Use |
| 13019017 | TRAGACANTH (ADRAGANTH) | Use |
| 13019018 | STORAX | Use |
| 13019019 | OTHER | Use |
| 13019021 | COPAL | Use |
| 13019022 | DAMMAR BATU | Use |
| 13019029 | OTHER | Use |
| 13019031 | MYRRH | Use |
| 13019032 | OILBANUM OR FRANKINCENSE | Use |
| 13019033 | MASTIC GUM | Use |
| 13019034 | XANTHIUM GUM | Use |
| 13019039 | OTHER | Use |
| 13019041 | OF SEEDS | Use |
| 13019042 | OF FRUITS | Use |
| 13019043 | OF LEAVES | Use |
| 13019044 | OF SPICES | Use |
| 13019045 | OF FLOWERS | Use |
| 13019046 | OF ROOTS | Use |
| 13019049 | OTHER | Use |
| 13019099 | OTHER | Use |
| 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 | Use |
| 130211 | OPIUM | Use |
| 13021100 | Opium | Use |
| 130212 | OF LIQUORICE | Use |
| 13021200 | OF LIQUORICE | Use |
| 130213 | OF HOPS | Use |
| 13021300 | OF HOPS | Use |
| 130214 | OF EPHEDRA | Use |
| 13021400 | OF EPHEDRA | Use |
| 130219 | OTHER : | Use |
| 13021911 | OF BELLADONA | Use |
| 13021912 | OF CASCARA SAGRADA | Use |
| 13021913 | OF NUXVOMICA | Use |
| 13021914 | OF GINSENG (INCLUDING POWDER) | Use |
| 13021915 | OF AGAROSE | Use |
| 13021916 | OF NEEM | Use |
| 13021917 | OF GYMNEMA | Use |
| 13021918 | OF GARCINIA AND GAMBOGE | Use |
| 13021919 | OTHER | Use |
| 13021920 | CASHEW SHELL LIQUID (CNSL), CRUDE | Use |
| 13021930 | PURIFIED AND DISTILLED CNSL (CARDANOL) | Use |
| 13021990 | OTHER | Use |
| 130220 | PECTIC SUBSTANCES, PECTINATES AND PECTATES | Use |
| 13022000 | PECTIC SUBSTANCES, PECTINATES AND PECTATES | Use |
| 130231 | AGAR-AGAR | Use |
| 13023100 | AGAR-AGAR | Use |
| 130232 | MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS: | Use |
| 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 PRODUCTS : MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS : GUAR MEAL | Use |
| 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 PRODUCTS : MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS : GUARGUM REFINED SPLIT | Use |
| 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 PRODUCTS : MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS : GUARGUM TREATED AND PULVERISED | Use |
| 13023231 | CHEMICALLY TREATED | Use |
| 13023239 | OTHER | Use |
| 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 PRODUCTS : MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS : KAPPA CARRAGEENAN | Use |
| 13023290 | OTHER | Use |
| 130239 | OTHER : | Use |
| 13023900 | 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 PRODUCTS : OTHER | Use |
| 13023910 | TAMARIND KERNEL POWDER | Use |
| 13023920 | KAPPA CARRAGEENAN | Use |
| 13023990 | OTHER | Use |