---
title: "HSN Code for Other (excluding lac and shellac) | HSN 13019099 GST Rate"
description: "Find HSN and GST Rates for 13019099 related to Other (excluding lac and shellac) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-13019099/"
---

# HSN Code 13019099: Other (excluding lac and shellac)

- [Section 02: Guide to HSN Section 02](https://busy.in/hsn/section-02/)
- [Chapter 13: Lac, Gums, Resins and Other Vegetable Extracts](https://busy.in/hsn/chapter-13/)
- [Sub-chapter 1301: Flat-rolled alloy steel](https://busy.in/hsn/sub-chapter-1301/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : Other [other than lac and shellac] | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 13019099 ?

It includes Other (excluding lac and shellac)

### Can we claim ITC on inputs used to trade Other (excluding lac and shellac)?

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.

### How much GST applies to Other (excluding lac and shellac)?

Under HSN 13019099, Other (excluding lac and shellac) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Other (excluding lac and shellac)?

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.

### How should mixed supplies be billed when Other (excluding lac and shellac) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other (excluding lac and shellac); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other (excluding lac and shellac)?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 13019099 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹562 Cr (+20.46% YoY) — 0.0153% of India's total exports
- Imports: ₹104 Cr (+19.55% YoY) — 0.0017% of India's total imports
- Trade balance: ₹458 Cr (Surplus); surplus rank #686 of 12657 HSN codes
- Share of Sub-Chapter 1301: 67.76% of its exports; import side 4.53%
- Rank within Sub-Chapter 1301: #1 of 35 by export value; import-side #4

### Key metrics

- Export CAGR: 13.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #906 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.37% in FY 2019-20
- Contribution to Sub-Ch. 1301: 67.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 13019099

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1301 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1301 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 265.72 | 0.0116% | — | 56.07% | 18.43 | 0.0005% | — | 1.52% | +247.29 | #1073 |
| FY 2019-20 | 394.26 | 0.0179% | +48.37% | 58.33% | 21.72 | 0.0006% | +17.85% | 1.62% | +372.54 | #797 |
| FY 2020-21 | 576.41 | 0.0268% | +46.20% | 69.63% | 18.78 | 0.0006% | −13.54% | 1.51% | +557.63 | #602 |
| FY 2021-22 | 709.97 | 0.0226% | +23.17% | 71.51% | 76.20 | 0.0017% | +305.75% | 5.38% | +633.77 | #625 |
| FY 2022-23 | 744.31 | 0.0206% | +4.84% | 73.51% | 266.26 | 0.0046% | +249.42% | 11.25% | +478.05 | #654 |
| FY 2023-24 | 466.51 | 0.0129% | −37.32% | 64.76% | 86.68 | 0.0015% | −67.45% | 4.34% | +379.83 | #1018 |
| FY 2024-25 | 561.98 | 0.0153% | +20.46% | 67.76% | 103.63 | 0.0017% | +19.55% | 4.53% | +458.35 | #906 |

- CAGR (7-year): exports 13.30%/yr, imports 33.35%/yr (consistently Surplus)

## Key trade insights: HSN Code 13019099 export-import analysis

### Consistent export growth: 13.30% CAGR over 7 years

India's exports under HSN Code 13019099 have grown at a compound annual rate of 13.30% over 7 fiscal years, rising from ₹265.72 Crore in FY 2018-19 to ₹561.98 Crore in FY 2024-25.

### HSN Code 13019099 ranked #906 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 13019099 ranks #906 out of 12657 HSN codes by total export value. Within Sub-Chapter 1301, it ranks #1 of 35. By trade surplus, it ranks #686 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 13019099 exports

The strongest single-year export movement for HSN Code 13019099 was recorded in FY 2019-20, when exports surged by 48.37% over the prior year.

### India maintains a trade surplus of ₹458.35 Crore in HSN Code 13019099 goods

In FY 2024-25, India's exports of ₹561.98 Cr exceeded imports of ₹103.63 Cr, resulting in a trade surplus of ₹458.35 Crore — ranking #686 of 12657 by surplus magnitude.

### Import growth of 33.35% CAGR signals rising demand for Other (excluding lac and shellac)

India's imports under HSN Code 13019099 have grown at 33.35% CAGR, reaching ₹103.63 Crore in FY 2024-25.

### HSN Code 13019099 contributes 67.76% of Sub-Chapter 1301 exports — ranked #1

Among the 35 HSN codes under Sub-Chapter 1301, HSN Code 13019099 ranks #1 by export value — accounting for 67.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.53% share (rank #4).

## Related HSN Codes in Sub-Chapter 1301

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 13019099: Other (excluding lac and shellac) (this hsn code) | ₹562 Cr |
| #2 | [HSN Code 13019013: Natural Gums \| Asafoetida](https://busy.in/hsn/hsn-13019013/) | ₹107 Cr |
| #3 | [HSN Code 13012000: Gum Arabic](https://busy.in/hsn/hsn-13012000/) | ₹79 Cr |
| #4 | [HSN Code 13019011: Other \| Natural Gums](https://busy.in/hsn/hsn-13019011/) | ₹23 Cr |
| #5 | [HSN Code 13019016: Natural gums: Karaya gum (Indian tragacanth)](https://busy.in/hsn/hsn-13019016/) | ₹17 Cr |
| #6 | [HSN Code 13019045: Other \| Oleoresins \| Of Flowers](https://busy.in/hsn/hsn-13019045/) | ₹16 Cr |
| #7 | [HSN Code 13019019: Other \| Natural Gums](https://busy.in/hsn/hsn-13019019/) | ₹7 Cr |
| #8 | [HSN Code 13019032: Other : Gum Resins : Oilbanum or frankincense](https://busy.in/hsn/hsn-13019032/) | ₹7 Cr |
| #9 | [HSN Code 13019042: Other \| Oleoresins \| Of Fruits](https://busy.in/hsn/hsn-13019042/) | ₹3 Cr |
| #10 | [HSN Code 13019049: Other \| Oleoresins \| Other](https://busy.in/hsn/hsn-13019049/) | ₹2 Cr |