HSN Code and GST Tax rate for Lac gums, resins, and other vegetable saps and extracts under section-2 chapter-13
If the trader’s trades for Lac gums, resins, and other vegetable saps and extracts then they will have to use the HSN CODE for the Lac; gums, resins and other vegetable saps and extracts in the invoice or in the GST Returns for identifications of the Lac; gums, resins, and other vegetable saps and extracts.
According to the chapter-13 of section-2 – Notes
Heading 1302 applies, inter alia, to licorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) licorice extract containing more than 10% by weight of sucrose or put up as confectionery(heading 1704);
(b) malt extract (heading 1901);
(c) extracts of coffee, tea or mate (heading 2101);
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
(g) medicaments of heading 3003 or 3004 or blood – grouping reagents (heading 3006);
(h) tanning or dyeing extracts (heading 3201 or 3203);
(i) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001)
Contents of this post
HSN Code for Lac gums, resins, and other vegetable saps and extracts
| GOODS DESCRIPTION | HSN CODE Chapter/Heading |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | 1301 |
| Vegetable saps and extracts; pectic substances, pectinates, and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products | 1302 |
