GST Rate for HSN 1301
Specific items under 1301
| HSN Code | Description | GST Rate |
|---|---|---|
| 130120 | GUM ARABIC | 0% |
| 130190 | OTHER : | 0% |
| 13011010 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SHELLAC | 0% |
| 13011020 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SEED LAC | 0% |
| 13011030 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : STICK LAC | 0% |
| 13011040 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : DEWAXED AND DECOLOURISED LAC | 0% |
| 13011050 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BLEACHED LAC | 0% |
| 13011060 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GASKET LAC | 0% |
| 13011070 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BUTTON LAC | 0% |
| 13011080 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GARNET LAC | 0% |
| 13011090 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : OTHER | 0% |
| 13012000 | GUM ARABIC | 0% |
| 13019011 | ASIAN GUM | 0% |
| 13019012 | AFRICAN GUM | 0% |
| 13019013 | ASAFOETIDA | 0% |
| 13019014 | BENJAMIN RAS | 0% |
| 13019015 | BENJAMIN COWRIE | 0% |
| 13019016 | KARAYA GUM (INDIAN TRAGACANTH) HASTAB | 0% |
| 13019017 | TRAGACANTH (ADRAGANTH) | 0% |
| 13019018 | STORAX | 0% |
| 13019019 | OTHER | 0% |
| 13019021 | COPAL | 0% |
| 13019022 | DAMMAR BATU | 0% |
| 13019029 | OTHER | 0% |
| 13019031 | MYRRH | 0% |
| 13019032 | OILBANUM OR FRANKINCENSE | 0% |
| 13019033 | MASTIC GUM | 0% |
| 13019034 | XANTHIUM GUM | 0% |
| 13019039 | OTHER | 0% |
| 13019041 | OF SEEDS | 0% |
| 13019042 | OF FRUITS | 0% |
| 13019043 | OF LEAVES | 0% |
| 13019044 | OF SPICES | 0% |
| 13019045 | OF FLOWERS | 0% |
| 13019046 | OF ROOTS | 0% |
| 13019049 | OTHER | 0% |
| 13019099 | OTHER | 0% |
Tax calculator for HSN 1301
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 13 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 1301
What is the GST rate for HSN 1301?▾
GST rate for HSN 1301 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 1301 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 1301
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 13.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.