What products are classified under HSN 13012000 ?
It includes Gum Arabic
HSN Code 13012000 represents Gum Arabic under GST classification. This code helps businesses identify Gum Arabic correctly for billing, taxation, and trade. With HSN Code 13012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Gum Arabic.
HSN Code 13012000 relates to the following description:
Gum Arabic does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : shellac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : seed lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : stick lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : dewaxed and decolourised lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : bleached lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : gasket lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : button lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : garnet lac | |
| Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : other | |
| Other : Natural Gums : Asian gum | |
| Other : Natural Gums : African gum | |
| Other : Natural Gums : Asafoetida | |
| Other : Natural Gums : Benjamin ras | |
| Other : Natural Gums : Benjamin cowrie | |
| Other : Natural Gums : Karaya gum (Indian tragacanth) hastab | |
| Other : Natural Gums : Tragacanth (adraganth) | |
| Other : Natural Gums : Storax | |
| Other : Natural Gums : Other | |
| Other : Resins : Copal | |
| Other : Resins : Dammar batu | |
| Other : Resins : Other | |
| Other : Gum Resins : Myrrh | |
| Other : Gum Resins : Oilbanum or frankincense | |
| Other : Gum Resins : Mastic gum | |
| Other : Gum Resins : Xanthium gum | |
| Other : Gum Resins : Other | |
| Other : Oleoresins : Of seeds | |
| Other : Oleoresins : Of fruits | |
| Other : Oleoresins : Of leaves | |
| Other : Oleoresins : Of spices | |
| Other : Oleoresins : Of flowers | |
| Other : Oleoresins : Of roots | |
| Other : Oleoresins : Other | |
| Other : Other : Other [other than lac and shellac] |
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : shellac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : seed lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : stick lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : dewaxed and decolourised lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : bleached lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : gasket lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : button lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : garnet lac
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) lac : other
Other : Natural Gums : Asian gum
Other : Natural Gums : African gum
Other : Natural Gums : Asafoetida
Other : Natural Gums : Benjamin ras
Other : Natural Gums : Benjamin cowrie
Other : Natural Gums : Karaya gum (Indian tragacanth) hastab
Other : Natural Gums : Tragacanth (adraganth)
Other : Natural Gums : Storax
Other : Natural Gums : Other
Other : Resins : Copal
Other : Resins : Dammar batu
Other : Resins : Other
Other : Gum Resins : Myrrh
Other : Gum Resins : Oilbanum or frankincense
Other : Gum Resins : Mastic gum
Other : Gum Resins : Xanthium gum
Other : Gum Resins : Other
Other : Oleoresins : Of seeds
Other : Oleoresins : Of fruits
Other : Oleoresins : Of leaves
Other : Oleoresins : Of spices
Other : Oleoresins : Of flowers
Other : Oleoresins : Of roots
Other : Oleoresins : Other
Other : Other : Other [other than lac and shellac]
It includes Gum Arabic
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Gum Arabic; Nil for exempt items if applicable).
Under HSN 13012000, Gum Arabic attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.