Chapter 13 Lac; gums; resins and other vegetable saps and extracts
Sr. No. Chapter Heading Description Rate of GST
1.
1.  Lac and Shellac [1301]
 Nil
2.
  1. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams), other than lacand shellac.
  2. Compounded asafoetida commonly known as heeng [1301]
  3. Guar meal or guar gum refined split [1302]
 		 5%
3. All goods not specified elsewhere
  1. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum refined split.
 		 18%