FeaturesHow it worksPricingCustom BillingFree ToolsFAQContact
Download AppSign Up
Free Tools/HSN Code Finder/Chapter 13/HSN 1301
HSN 13014-Digit Heading

HSN 1301: Lac – GST Rate

HSN 1301 covers lac. GST on HSN 1301 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 35 tariff items, for example 1301 10 10, 1301 10 20 and 1301 10 30.

Chapter 13: Lac; gums, resins and other vegetable saps and extracts

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1301

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Lac and Shellac

Reference: Schedule EXEMPT, S. No. 91 (Spec: 1301)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng

Reference: Schedule I, S. No. 73 (Spec: 1301)

Sub-Headings & Tariff Items Under 1301

Showing 37 sub-classification codes with complete hierarchy descriptions.

130110108-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Shellac

130110208-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Seed Lac

130110308-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Stick Lac

130110408-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Dewaxed And Decolourised Lac

130110508-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Bleached Lac

130110608-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Gasket Lac

130110708-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Button Lac

130110808-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Garnet Lac

130110908-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Other

1301206-Digit Sub-heading

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Gum Arabic

130120008-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Gum Arabic > Gum Arabic

1301906-Digit Sub-heading

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other :

130190118-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Asian Gum

130190128-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > African Gum

130190138-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Asafoetida

130190148-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Benjamin Ras

130190158-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Benjamin Cowrie

130190168-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Karaya Gum (Indian Tragacanth) Hastab

130190178-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Tragacanth (Adraganth)

130190188-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Storax

130190198-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Other

130190218-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Copal

130190228-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Dammar Batu

130190298-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Other

130190318-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Myrrh

130190328-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Oilbanum Or Frankincense

130190338-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Mastic Gum

130190348-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Xanthium Gum

130190398-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Other

130190418-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Of Seeds

130190428-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Of Fruits

130190438-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Of Leaves

130190448-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Of Spices

130190458-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Of Flowers

130190468-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Of Roots

130190498-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Other

130190998-Digit Tariff Item

Chain: Lac; gums, resins and other vegetable saps and extracts > Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) > Other : > Other

Other Headings in Chapter 13

HSN 1302
Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products
Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 1301 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →