Chapter 13: Lac; gums, resins and other vegetable saps and extracts

NIL (Not taxable)

  1. Lac and Shellac [1301]

5% Tax bracket

  1. 1301 Natural gums, resins, gumresins and oleoresins (for example, balsams), other than lac and shellac.
  2. Compounded asafoetida commonly known as heeng [1301]
  3. Guar meal or guar gum refined split [1302]

12% Tax bracket


18% Tax bracket

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.

28% Tax bracket