Q3Chapter 13 · Section II
HSN Code Chapter 13: Lac, gums, resins and plant extracts
Lac; gums, resins and other vegetable saps and extracts
Rate distribution
- Varies: 1 heading
- 5%: 1 heading
Headings in Chapter 13
| Code | Description | GST rate |
|---|---|---|
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins | Varies |
| 1302 | Vegetable saps and extracts | 5% |
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Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.