HSN Code 1301
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng | 2.5% | 2.5% | 5% | I |
Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.
Frequently asked questions
What is the GST rate for HSN code 1301?
The GST rate for HSN code 1301 (Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).
Which chapter does HSN code 1301 belong to?
HSN code 1301 falls under Chapter 13 - Lac; Gums, Resins and Other Vegetable Saps and Extracts of the Customs Tariff Act, 1975.