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Chapter - 13 Lac gums resins and other vegetable saps and extracts




Hs Code Description

US Hs Code - 1301 : Lac; natural gums, resins, gum-resins and oleresins (eg belsams )


130110 Natural lac
130120 Natural gum Arabic
130190 Natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic)

US Hs Code - 1302 : Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages & thickeners


130211 Opium
130212 Extracts of liquorice (excl. that with a sucrose content by weight of > 10% or in the form of confectionery)
130213 Extracts of hops
130214 Extracts of pyrethrum and of roots containing rotenone
130219 Vegetable saps and extracts (excl. liquorice, hops, pryrethrum, roots of plants containing rotenone and opium)
130220 Pectic substances, pectinates and pectates
130231 Agar-agar, whether or not modified
130232 Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified
130239 Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds and agar-agar)

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What is New?

Date: 27-03-2025
NOTIFICATION No. 11/2025–Central Tax
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Date: 13-03-2025
Notification No. 10/2025 – Central Tax
Seeks to amend notification No. 02/2017-Central Tax.

Date: 28-02-2025
Notification No. 12/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 14-02-2025
Notification No. 10/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.



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