HSN code directory

HSN Code 1301: Lac

Lac;natural gums, resins,gum-resins and oleoresins (for example,balsams)


All 8-digit HSN codes under this heading

HSN codeDescription
13011010) lac: shellac
13011020) lac: seed lac
13011030) lac: stick lac
13011040) lac: dewaxed and decolourised lac
13011050) lac: bleached lac
13011060) lac: gasket lac
13011070) lac: button lac
13011080) lac: garnet lac
13011090) lac: other
13012000) gum arabic
13019011)other: natural gums: asian gum
13019012)other: natural gums: african gum
13019013)other: natural gums: asafoetida
13019014)other: natural gums: benjamin ras
13019015)other: natural gums: benjamin cowrie
13019016)other: natural gums: karaya gum (indian tragacanth) hastab
13019017)other: natural gums: tragacanth (adraganth)
13019018)other: natural gums: storax
13019019)other: natural gums: other
13019021)other: resins: copal
13019022)other: resins: dammar batu
13019029)other: resins: other
13019031)other: gum resins: myrrh
13019032)other: gum resins: oilbanum or frankincense
13019033)other: gum resins: mastic gum
13019034)other: gum resins: xanthium gum
13019039)other: gum resins: other
13019041)other: oleoresins: of seeds
13019042)other: oleoresins: of fruits
13019043)other: oleoresins: of leaves
13019044)other: oleoresins: of spices
13019045)other: oleoresins: of flowers
13019046)other: oleoresins: of roots
13019049)other: oleoresins: other
13019099) - other: - -- other: - --- other


GST rate guide for this chapter

Lac and shellac are exempt. Natural gums, resins and vegetable saps and extracts are generally taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.