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- Updated on : September 19, 2025
HSN Chapter 13: Lac, Gums, Resins & Vegetable Extracts Classification & GST India
HSN Code & GST Rate for Lac, Gums, Resins, Vegetable Saps & Extracts - Chapter 13
Understanding GST classification for lac, gums, resins, and vegetable extracts is important for traditional industries, pharmaceutical companies, food processors, and forest-based businesses. HSN Chapter 13 supports India's traditional lac industry through complete tax exemption while maintaining reasonable rates for commercial gums and specialized industrial extracts.
Key Classification Factors for Lac, Gums & Extracts GST Rates
- Product Origin: Traditional lac/shellac vs Natural gums vs Industrial extracts
- Processing Level: Natural/raw vs Processed/refined vs Compounded preparations
- End Use: Traditional crafts vs Pharmaceutical applications vs Industrial processing
- Value Addition: Basic materials vs Specialized extracts vs Thickening agents
Complete HSN Code Table: Lac, Gums, Resins & Vegetable Extracts (Chapter 13)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Lac and Shellac | 1301 | 13012000, 13019011, 13019012, 13019013, 13019014, 13019015 |
| 5% | Natural gums, resins, gum-resins and oleoresins (other than lac and shellac) | 1301 | 13012000, 13019011, 13019012, 13019013, 13019014, 13019015 |
| 5% | Compounded asafoetida commonly known as heeng | 1301 | 13012000, 13019011, 13019012, 13019013, 13019014, 13019015 |
| 18% | Vegetable saps and extracts; pectic substances, pectinates and pectates | 1302 | 13021100, 13021200, 13021300, 13021911, 13021912, 13021913 |
| 18% | Agar-agar and other mucilages and thickeners derived from vegetable products | 1302 | 13021100, 13021200, 13021300, 13021911, 13021912, 13021913 |
📋 Detailed Product Classifications:
HSN 1301 - Lac, Natural Gums & Resins:
- 0% GST: Shellac, seed lac, stick lac, dewaxed lac, button lac, garnet lac
- 5% GST: Gum arabic, asafoetida, copal, dammar, myrrh, frankincense, tragacanth, karaya gum, oleoresins from spices/seeds/fruits/flowers
HSN 1302 - Vegetable Extracts & Thickeners:
- 18% GST: Opium, licorice extracts, hops extracts, neem extracts, ginseng extracts, pectic substances, agar-agar, mucilages from locust beans/guar seeds
🌿 September 2025 GST Framework for Natural Products:
- Rate Stability: Chapter 13 maintained existing rates, providing continuity for traditional and pharmaceutical industries
- Simplified Structure: Products now clearly fit into the reformed GST framework - 0% (traditional lac), 5% (merit rate for gums), 18% (standard rate for extracts)
- Traditional Industry Support: Lac and shellac remain GST-exempt, supporting rural livelihoods and forest-based communities
- Pharmaceutical Integration: Natural gums at 5% GST align with pharmaceutical raw material benefits from broader reforms
- Food Industry Alignment: Food-grade thickeners and extracts maintain standard 18% rate consistent with processed food ingredients
- Export Competitiveness: Favorable rates help maintain India's strong position in global lac, gum, and resin markets
- Industrial Classification: Clear distinction between traditional products (lower rates) and industrial extracts (standard rates)
- Value Chain Support: Rates support entire value chain from forest collection to industrial processing
Frequently Asked Questions (FAQs)
What are the GST rates for lac, gums, and resins in India?
Lac and Shellac attract NIL (0%) GST, supporting traditional industries. Natural gums, resins, and oleoresins attract 5% GST. Compounded asafoetida (heeng) attracts 5% GST. Vegetable saps, extracts, agar-agar, and thickeners attract 18% GST reflecting their industrial and pharmaceutical applications.
Which HSN codes cover lac, gums, resins, and vegetable extracts?
HSN Chapter 13 covers two main categories: HSN 1301 (lac, natural gums, resins, gum-resins, and oleoresins) and HSN 1302 (vegetable saps and extracts, pectic substances, agar-agar, and other mucilages and thickeners derived from vegetable products).
What changes were made to lac and gums GST rates in September 2025?
The September 2025 GST reforms maintained existing rates for Chapter 13 products, ensuring stability for traditional and pharmaceutical industries. However, the simplified GST structure now clearly positions these products: lac/shellac at 0% (supporting traditional crafts), natural gums at 5% (merit rate), and industrial extracts at 18% (standard rate).
How are different types of vegetable extracts classified for GST?
All vegetable saps and extracts under HSN 1302 attract 18% GST, including opium, licorice extracts, hops extracts, neem extracts, pectic substances, agar-agar, and mucilages. This uniform rate applies regardless of their pharmaceutical, food, or industrial applications.
What is the significance of lac and shellac being GST-exempt?
Lac and shellac are GST-exempt (0%) to support traditional industries, rural livelihoods, and forest-based communities. India is a major producer of lac, and this exemption helps maintain export competitiveness while supporting artisans and traditional craft industries that use these materials.
🌿 Expert GST for Natural Products & Traditional Industries
Professional tax consultancy for lac traders, gum processors & pharmaceutical companies
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.