Lac; gums, resins and other vegetable saps and extracts. 96 codes: 2 headings, 11 subheadings and 83 8-digit tariff items, from the GSTN master dated 24 Apr 2026.
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1301LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)| 13011010 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SHELLAC |
| 13011020 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : SEED LAC |
| 13011030 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : STICK LAC |
| 13011040 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : DEWAXED AND DECOLOURISED LAC |
| 13011050 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BLEACHED LAC |
| 13011060 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GASKET LAC |
| 13011070 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : BUTTON LAC |
| 13011080 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : GARNET LAC |
| 13011090 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) LAC : OTHER |
| 130120 | GUM ARABIC |
| 13012000 | GUM ARABIC |
| 130190 | OTHER : |
| 13019011 | ASIAN GUM |
| 13019012 | AFRICAN GUM |
| 13019013 | ASAFOETIDA |
| 13019014 | BENJAMIN RAS |
| 13019015 | BENJAMIN COWRIE |
| 13019016 | KARAYA GUM (INDIAN TRAGACANTH) HASTAB |
| 13019017 | TRAGACANTH (ADRAGANTH) |
| 13019018 | STORAX |
| 13019019 | OTHER |
| 13019021 | COPAL |
| 13019022 | DAMMAR BATU |
| 13019029 | OTHER |
| 13019031 | MYRRH |
| 13019032 | OILBANUM OR FRANKINCENSE |
| 13019033 | MASTIC GUM |
| 13019034 | XANTHIUM GUM |
| 13019039 | OTHER |
| 13019041 | OF SEEDS |
| 13019042 | OF FRUITS |
| 13019043 | OF LEAVES |
| 13019044 | OF SPICES |
| 13019045 | OF FLOWERS |
| 13019046 | OF ROOTS |
| 13019049 | OTHER |
| 13019099 | OTHER |
1302VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS| 130211 | OPIUM |
| 13021100 | Opium |
| 130212 | OF LIQUORICE |
| 13021200 | OF LIQUORICE |
| 130213 | OF HOPS |
| 13021300 | OF HOPS |
| 130214 | OF EPHEDRA |
| 13021400 | OF EPHEDRA |
| 130219 | OTHER : |
| 13021911 | OF BELLADONA |
| 13021912 | OF CASCARA SAGRADA |
| 13021913 | OF NUXVOMICA |
| 13021914 | OF GINSENG (INCLUDING POWDER) |
| 13021915 | OF AGAROSE |
| 13021916 | OF NEEM |
| 13021917 | OF GYMNEMA |
| 13021918 | OF GARCINIA AND GAMBOGE |
| 13021919 | OTHER |
| 13021920 | CASHEW SHELL LIQUID (CNSL), CRUDE |
| 13021921 | Of Withania somnifera |
| 13021922 | Of Bacopa monnieri |
| 13021923 | Of Berberis aristata |
| 13021924 | Of Boswellia serrata |
| 13021925 | Of Emblica officinalis |
| 13021926 | Of Ocimum sanctum |
| 13021927 | Of Capsicum annuum |
| 13021928 | Of Phaseolus vulgaris |
| 13021930 | PURIFIED AND DISTILLED CNSL (CARDANOL) |
| 13021931 | Of Piper nigrum |
| 13021932 | Of Pterocarpus marsupium |
| 13021933 | Of Punica granatum |
| 13021934 | Of Salacia reticulata |
| 13021935 | Of Tagetes erecta |
| 13021936 | Of Terminalia bellirica |
| 13021937 | Of Curcuma longa |
| 13021938 | Of Zingiber officinale |
| 13021939 | Other |
| 13021950 | Cashew shell liquid (CNSL), crude |
| 13021960 | Purified and distilled CNSL (Cardanol) |
| 13021990 | OTHER |
| 130220 | PECTIC SUBSTANCES, PECTINATES AND PECTATES |
| 13022000 | PECTIC SUBSTANCES, PECTINATES AND PECTATES |
| 130231 | AGAR-AGAR |
| 13023100 | AGAR-AGAR |
| 130232 | MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM LOCUST BEANS, LOCUST BEAN SEEDS OR GUAR SEEDS: |
| 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 |
| 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 |
| 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 |
| 13023231 | CHEMICALLY TREATED |
| 13023239 | OTHER |
| 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 |
| 13023290 | OTHER |
| 130239 | OTHER : |
| 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 |
| 13023910 | TAMARIND KERNEL POWDER |
| 13023920 | KAPPA CARRAGEENAN |
| 13023990 | OTHER |