Chapter 13: Lac; gums, resins and other vegetable saps and extracts
NIL (Not taxable)
- Lac and Shellac 
5% Tax bracket
- 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 
12% Tax bracket
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.
28% Tax bracket