HSN 13019029
Other - Resins
8-digit tariff item under 1301 · Chapter 13 (Lac; gums, resins and other vegetable saps and extracts) · Section II
GST on HSN 13019029
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| Exempted | Lac and ShellacNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| 5% | Natural gums, resins, gum-resins and oleoresins (for example, balsams) other than lac and shellac; Compounded asafoetida commonly known as heengNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 1301.
Importing Products under HSN 13019029
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 13019029
| ITC-HS export policy | Free |
| Condition | Subject to Policy Condition 1 of the Chapter |
| Duty drawback (AIR 2023) | 0.15%, matched at 1301 |
| Export duty (Second Schedule) | None |
HSN 13019029 Classification
| Section II | Vegetable Products |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts |
| 1301 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS ) |
| 130190 | Other : |
| 13019029 | Other |
Similar HSN Codes
| Code | Description |
|---|---|
| 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 |
Frequently Asked Questions
What is the HSN code for Lac - Other - Resins?
The 8-digit HSN code is 13019029 - Lac - Other - Resins, under heading 1301 of Chapter 13 (Lac; gums, resins and other vegetable saps and extracts).
What is the GST rate on HSN 13019029?
GST Exempt (Lac and Shellac); 5% (Natural gums, resins, gum-resins and oleoresins (for example, balsams) other than lac and shellac; Compounded asafoetida commonly known as heeng) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 13019029?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 13019029 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Lac - Other - Resins?
HSN 13019029 carries more than one GST schedule entry: Exempt for "Lac and Shellac"; and 5% for "Natural gums, resins, gum-resins and oleoresins (for example, balsams) other than lac and shellac; Compounded asafoetida commonly known as heeng". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 13019029?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Lac - Other - Resins be exported from India?
The ITC-HS export policy for HSN 13019029 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 1 of the Chapter.
Is duty drawback available on Lac - Other - Resins?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1301. No cap is notified. Drawback is claimed on export against the shipping bill.
Free - Resins: ---- Other
Subject to Policy Condition 1 of the Chapter
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
NOTES:
1[1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);
(b) malt extract (heading 1901);
(c) extracts of coffee, tea or mate (heading 2101);
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
(g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3822);
(h) tanning or dyeing extracts (heading 3201 or 3203);
(i) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).]
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NOTES:-
|
Substituted vide Notification No. 08/2023 dated 29-05-2023 before it was read as, "1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); (b) Malt extract (heading 1901); (c) Extracts of coffee, tea or mate (heading 2101); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (g) Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006); (h) Tanning or dyeing extracts (heading 3201 or 3203); (i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001)." |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify