Chapter 13GST Classification

Lac; Gums, Resins and Other Vegetable Saps

Covers natural gums, resins, lac, and vegetable extracts.

Based on Customs Tariff ActUpdated: December 2025
Total Codes77
Dominant RateMost gums/resins are 5% or 18% depending on processing.
Includes: Lac, Natural Gums, Resins...

How to find the correct HSN Code in Chapter 13?

1

Identify Heading: Match your product with the 4-digit headings below.

2

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

3

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 13

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What does Chapter 13 Cover?

Covers natural gums, resins, lac, and vegetable extracts.

Included

  • Lac
  • Gum Arabic
  • Vegetable Saps
  • Pectin

Excluded

Common Confusions

  • Natural Gum (Ch 13) vs Glue (Ch 35): Natural is Ch 13. Prepared glue is Ch 35.

Compliance Notes

  • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
  • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
  • Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 13

Is Hing (Asafoetida) Ch 13?

Yes, compounded Hing is often 5%.

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Chapter 13 HSN Codes: Lac; Gums, Resins and Other Vegetable Saps | GST Rate & Classification