HSN Code 1301 – Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)

What is HSN Code 1301?

HSN code 1301 is the Harmonized System of Nomenclature classification for Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams) under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 13 — Lac; Gums, Resins And Other Vegetable Saps And Extracts, which is part of Section II: Vegetable Products. Every GST-registered business supplying lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) must quote HSN 1301 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 1301

GST rate for HSN 1301

Goods under HSN 1301 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Sub-codes under this classification

HSN Code 1301 — FAQs