---
title: "HSN Code for Natural Shellac Gum Resin | HSN 12123090 GST Rate"
description: "Find HSN and GST Rates for 12123090 related to Natural Shellac Gum Resin with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-12123090/"
---

# HSN Code 12123090: Natural Shellac Gum Resin

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 12: Oil Seeds, Grains, Medicinal Plants and Straw](https://busy.in/hsn/chapter-12/)
- [Sub-chapter 1212: Locust beans, seaweeds & other algae](https://busy.in/hsn/sub-chapter-1212/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included apricot, peach (including nectarine) or plum stones and kernels : other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 12123090 ?

It includes Gasket Grade Lac

### Any common misclassification issue with Natural Shellac Gum Resin?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Natural Shellac Gum Resin?

Under HSN 12123090, Natural Shellac Gum Resin attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Natural Shellac Gum Resin?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Natural Shellac Gum Resin is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural Shellac Gum Resin; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Natural Shellac Gum Resin?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.