Lac; gums, resins and other vegetable saps and extracts. Every heading in chapter 13 with its GST rate; search any 8-digit code below.
Rates checked · from the official GST notifications
Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST
| HSN | Description | GST |
|---|---|---|
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)35 tariff items | 0% or 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 products48 tariff items | 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
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Chapter 13 of the tariff is "Lac; gums, resins and other vegetable saps and extracts". It has 2 four-digit headings and 83 eight-digit tariff items, such as 1301 (Lac; natural gums, resins, gum-resins and oleoresins (for), 1302 (Vegetable saps and extracts; pectic substances, pectinates).
Most of its tariff items are taxed at 5%. By tariff item: 48 at 5%. For 35 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Most of its tariff items are taxed at 5%. Of the 83 eight-digit codes in chapter 13, 48 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
Heading 1301 is "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)". GST: 0% or 5%.