Chapter 13: Lac; gums, resins and other vegetable saps and extractsNIL (Not taxable)
- Lac and Shellac 
- 1301 Natural gums, resins, gumresins and oleoresins (for example, balsams), other than lac and shellac.
- Compounded asafoetida commonly known as heeng 
- Guar meal or guar gum refined split 
-NIL-18% Tax bracket All goods not specified elsewhere
- 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.