Q3HSN Code 1301
Lac; natural gums, resins, gum-resins and oleoresins
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
GST rate
| Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng | 5% |
| Lac and Shellac | Nil |
Codes under 1301
| Code | Description | GST rate |
|---|---|---|
| 1301 10 10 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: shellac | Varies |
| 1301 10 20 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: seed lac | Varies |
| 1301 10 30 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: stick lac | Varies |
| 1301 10 40 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: dewaxed and decolourised lac | Varies |
| 1301 10 50 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: bleached lac | Varies |
| 1301 10 60 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: gasket lac | Varies |
| 1301 10 70 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: button lac | Varies |
| 1301 10 80 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: garnet lac | Varies |
| 1301 10 90 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac: other | Varies |
| 1301 20 | Gum arabic | Varies |
| 1301 90 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) › Other | Varies |
| 1301 90 11 | Asian gum | Varies |
| 1301 90 12 | African gum | Varies |
| 1301 90 13 | Asafoetida | Varies |
| 1301 90 14 | Benjamin ras | Varies |
| 1301 90 15 | Benjamin cowrie | Varies |
| 1301 90 16 | Karaya gum (indian tragacanth) hastab | Varies |
| 1301 90 17 | Tragacanth (adraganth) | Varies |
| 1301 90 18 | Storax | Varies |
| 1301 90 21 | Copal | Varies |
| 1301 90 22 | Dammar batu | Varies |
| 1301 90 31 | Myrrh | Varies |
| 1301 90 32 | Oilbanum or frankincense | Varies |
| 1301 90 33 | Mastic gum | Varies |
| 1301 90 34 | Xanthium gum | Varies |
| 1301 90 41 | Seeds — lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Varies |
| 1301 90 42 | Fruits — lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Varies |
| 1301 90 43 | Leaves — lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Varies |
| 1301 90 44 | Spices — lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Varies |
| 1301 90 45 | Flowers — lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Varies |
| 1301 90 46 | Roots — lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Varies |
← Chapter 13: Lac, gums, resins and plant extracts
Related HSN codes
Frequently Asked Questions
What is the HSN code for lac; natural gums, resins, gum-resins and oleoresins?
The HSN code for lac; natural gums, resins, gum-resins and oleoresins is 1301, under Chapter 13 (Lac, gums, resins and plant extracts).
What is the GST rate on lac; natural gums, resins, gum-resins and oleoresins?
It depends on the specific item: natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; compounded asafoetida commonly known as heeng is 5%; lac and shellac is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.