About Chapter 13
Chapter 13 of the Harmonized System of Nomenclature (HSN) is titled “Lac; gums, resins and other vegetable saps and extracts”. It is part of Section II, Vegetable Products, together with Chapter 06 (live trees and other plants, bulbs, roots and the like), Chapter 07 (edible vegetables and certain roots and tubers), Chapter 08 (edible fruit and nuts; peel of citrus fruit or melons), Chapter 09 (coffee, tea, mate and spices), Chapter 10 (cereals), Chapter 11 (products of the milling industry; malt; starches; inulin), Chapter 12 (oil seeds and oleaginous fruits, miscellaneous grains) and Chapter 14 (vegetable plaiting materials).
The chapter is divided into 2 headings, from 1301 (lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)) to 1302 (vegetable saps and extracts; pectic substances, pectinates and pectates).
Note 1 explains heading 1302: it includes liquorice, pyrethrum, hops and aloe extracts and opium, but not malt extract (heading 1901), extracts of coffee, tea or mate (heading 2101), or liquorice extract with more than 10% sucrose by weight or put up as confectionery (heading 1704).
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 1 code in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 13: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 13, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).