| 
 HSN code  | 
HSN description | 
 GST  | 
| 
 1301  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)  | 
 5%  | 
| 
 13011010  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Shellac  | 
 5%  | 
| 
 13011020  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Seed Lac  | 
 5%  | 
| 
 13011030  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Stick Lac  | 
 5%  | 
| 
 13011040  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Dewaxed And Decolourised Lac  | 
 5%  | 
| 
 13011050  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Bleached Lac  | 
 5%  | 
| 
 13011060  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Gasket Lac  | 
 5%  | 
| 
 13011070  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Button Lac  | 
 5%  | 
| 
 13011080  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Garnet Lac  | 
 5%  | 
| 
 13011090  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Lac : Other  | 
 5%  | 
| 
 13012000  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) Gum Arabic  | 
 5%  | 
| 
 130190  | 
 Other  | 
 5%  | 
| 
 13019011  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Asian Gum  | 
 5%  | 
| 
 13019012  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : African Gum  | 
 5%  | 
| 
 13019013  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Asafoetida  | 
 5%  | 
| 
 13019014  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Benjamin Ras  | 
 5%  | 
| 
 13019015  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Benjamin Cowrie  | 
 5%  | 
| 
 13019016  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Karaya Gum (Indian Tragacanth) Hastab  | 
 5%  | 
| 
 13019017  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Tragacanth (Adraganth)  | 
 5%  | 
| 
 13019018  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Storax  | 
 5%  | 
| 
 13019019  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Natural Gums : Other  | 
 5%  | 
| 
 13019021  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Resins : Copal  | 
 5%  | 
| 
 13019022  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Resins : Dammar Batu  | 
 5%  | 
| 
 13019029  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Resins : Other  | 
 5%  | 
| 
 13019031  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Gum Resins : Myrrh  | 
 5%  | 
| 
 13019032  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Gum Resins : Oilbanum Or Frankincense  | 
 5%  | 
| 
 13019033  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Gum Resins : Mastic Gum  | 
 5%  | 
| 
 13019034  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Gum Resins : Xanthium Gum  | 
 5%  | 
| 
 13019039  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Gum Resins : Other  | 
 5%  | 
| 
 13019041  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Seeds  | 
 5%  | 
| 
 13019042  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Fruits  | 
 5%  | 
| 
 13019043  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Leaves  | 
 5%  | 
| 
 13019044  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices  | 
 5%  | 
| 
 13019045  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Flowers  | 
 5%  | 
| 
 13019046  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Roots  | 
 5%  | 
| 
 13019049  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Other  | 
 5%  | 
| 
 13019099  | 
 Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) -Other : — Other: —- Other  | 
 5%  | 
| 
 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  | 
 18%  | 
| 
 13021100  | 
 Opium  | 
 18%  | 
| 
 13021200  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Of Liquorice  | 
 18%  | 
| 
 13021300  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Of Hops  | 
 18%  | 
| 
 13021400  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Of Pyrethrum Or Of The Roots Of Plants Containing Rotenone  | 
 18%  | 
| 
 130219  | 
 Other  | 
 18%  | 
| 
 13021911  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Belladona  | 
 18%  | 
| 
 13021912  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Cascara Sagrada  | 
 18%  | 
| 
 13021913  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Nuxvomica  | 
 18%  | 
| 
 13021914  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Ginseng (Including Powder)  | 
 18%  | 
| 
 13021915  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Agarose  | 
 18%  | 
| 
 13021916  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Neem  | 
 18%  | 
| 
 13021917  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Gymnema  | 
 18%  | 
| 
 13021918  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Garacenia Or Gambodge  | 
 18%  | 
| 
 13021919  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Other  | 
 18%  | 
| 
 13021920  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Cashew Shell Liquid (Cnsl), Crude  | 
 18%  | 
| 
 13021930  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Purified And Distilled Cnsl (Cardanol)  | 
 18%  | 
| 
 13021990  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Other  | 
 18%  | 
| 
 13022000  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Pectic Substances, Pectinates And Pectates  | 
 18%  | 
| 
 13023100  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Agar-Agar  | 
 18%  | 
| 
 130232  | 
 Mucilages And Thickeners, Whether Or Not Modified, Derived From Locust Beans, Locust Bean Seeds Or Guar Seeds  | 
 18%  | 
| 
 13023210  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Mucilages And Thickeners, Whether Or Not Modified, Derived From Locust Beans, Locust Bean Seeds Or Guar Seeds : Guar Meal  | 
 18%  | 
| 
 13023220  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Mucilages And Thickeners, Whether Or Not Modified, Derived From Locust Beans, Locust Bean Seeds Or Guar Seeds : Guargum Refined Split  | 
 18%  | 
| 
 13023230  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Mucilages And Thickeners, Whether Or Not Modified, Derived From Locust Beans, Locust Bean Seeds Or Guar Seeds : Guargum Treated And Pulverised  | 
 18%  | 
| 
 13023240  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Mucilages And Thickeners, Whether Or Not Modified, Derived From Locust Beans, Locust Bean Seeds Or Guar Seeds : Kappa Carrageenan  | 
 18%  | 
| 
 13023290  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Mucilages And Thickeners, Whether Or Not Modified, Derived From Locust Beans, Locust Bean Seeds Or Guar Seeds : Other  | 
 18%  | 
| 
 13023900  | 
 Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products : Other  | 
 18%  |