---
title: "HSN Code for Garcinia & Gamboge Extracts: Vegetable Saps & Extracts | HSN 13021918 GST Rate"
description: "Find HSN and GST Rates for 13021918 related to Garcinia & Gamboge Extracts: Vegetable Saps & Extracts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-13021918/"
---

# HSN Code 13021918: Garcinia & Gamboge Extracts: Vegetable Saps & Extracts

- [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 1302: Vegetable saps and extracts](https://busy.in/hsn/sub-chapter-1302/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Vegetable saps and extracts : Other : Extracts : Of garcinia and gamboge | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 13021918 ?

It includes Garcinia & Gamboge Extracts: Vegetable Saps & Extracts

### Can we claim ITC on inputs used to trade Garcinia & Gamboge Extracts: Vegetable Saps & Extracts?

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.

### Does packaging or labelling change the GST for Garcinia & Gamboge Extracts: Vegetable Saps & Extracts?

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 Garcinia & Gamboge Extracts: Vegetable Saps & Extracts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Garcinia & Gamboge Extracts: Vegetable Saps & Extracts; Nil for exempt items if applicable).

### How much GST applies to Garcinia & Gamboge Extracts: Vegetable Saps & Extracts?

Under HSN 13021918, Garcinia & Gamboge Extracts: Vegetable Saps & Extracts attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Garcinia & Gamboge Extracts: Vegetable Saps & Extracts?

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 13021918 (FY 2024-25)

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

- Exports: ₹73 Cr (−16.03% YoY) — 0.0020% of India's total exports
- Imports: < ₹1 Crore (−88.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹73 Cr (Surplus); surplus rank #1850 of 12657 HSN codes
- Share of Sub-Chapter 1302: 0.84% of its exports; import side 0.02%
- Rank within Sub-Chapter 1302: #6 of 29 by export value; import-side #20

### Key metrics

- Export CAGR: -5.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3084 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +29.61% in FY 2021-22
- Contribution to Sub-Ch. 1302: 0.84% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 13021918

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. 1302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1302 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 101.50 | 0.0044% | — | 1.47% | 2.28 | 0.0001% | — | 0.40% | +99.22 | #2000 |
| FY 2019-20 | 78.78 | 0.0036% | −22.38% | 1.53% | < ₹1 Crore | 0.0000% | −84.21% | 0.06% | +78.42 | #2287 |
| FY 2020-21 | 84.10 | 0.0039% | +6.75% | 1.84% | < ₹1 Crore | 0.0000% | −75.00% | 0.01% | +84.01 | #2261 |
| FY 2021-22 | 109.00 | 0.0035% | +29.61% | 1.73% | < ₹1 Crore | 0.0000% | +644.44% | 0.09% | +108.33 | #2296 |
| FY 2022-23 | 93.47 | 0.0026% | −14.25% | 1.23% | 2.61 | 0.0000% | +289.55% | 0.26% | +90.86 | #2620 |
| FY 2023-24 | 87.23 | 0.0024% | −6.68% | 1.19% | 1.75 | 0.0000% | −32.95% | 0.17% | +85.48 | #2747 |
| FY 2024-25 | 73.25 | 0.0020% | −16.03% | 0.84% | < ₹1 Crore | 0.0000% | −88.00% | 0.02% | +73.04 | #3084 |

- CAGR (7-year): exports -5.29%/yr, imports -32.80%/yr (consistently Surplus)

## Key trade insights: HSN Code 13021918 export-import analysis

### Export decline: -5.29% CAGR over 7 years

India's exports under HSN Code 13021918 have declined at a compound annual rate of -5.29% over 7 fiscal years, falling from ₹101.50 Crore in FY 2018-19 to ₹73.25 Crore in FY 2024-25.

### HSN Code 13021918 ranked #3084 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 13021918 ranks #3084 out of 12657 HSN codes by total export value. Within Sub-Chapter 1302, it ranks #6 of 29. By trade surplus, it ranks #1850 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 13021918 exports

The strongest single-year export movement for HSN Code 13021918 was recorded in FY 2021-22, when exports surged by 29.61% over the prior year.

### India maintains a trade surplus of ₹73.04 Crore in HSN Code 13021918 goods

In FY 2024-25, India's exports of ₹73.25 Cr exceeded imports of ₹0.21 Cr, resulting in a trade surplus of ₹73.04 Crore — ranking #1850 of 12657 by surplus magnitude.

### Import growth of -32.80% CAGR signals stable import dependency for Garcinia & Gamboge Extracts: Vegetable Saps & Extracts

India's imports under HSN Code 13021918 have grown at -32.80% CAGR, reaching ₹0.21 Crore in FY 2024-25.

### HSN Code 13021918 contributes 0.84% of Sub-Chapter 1302 exports — ranked #6

Among the 29 HSN codes under Sub-Chapter 1302, HSN Code 13021918 ranks #6 by export value — accounting for 0.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #20).

## Related HSN Codes in Sub-Chapter 1302

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 13021919: Vegetable extracts](https://busy.in/hsn/hsn-13021919/) | ₹4,381 Cr |
| #2 | [HSN Code 13023239: Tamarind kernel powder](https://busy.in/hsn/hsn-13023239/) | ₹3,011 Cr |
| #3 | [HSN Code 13023231: Guar gum chemically treated](https://busy.in/hsn/hsn-13023231/) | ₹550 Cr |
| #4 | [HSN Code 13021990: Vegetable Saps/Extracts\| Other](https://busy.in/hsn/hsn-13021990/) | ₹309 Cr |
| #5 | [HSN Code 13023910: Kappa carrageenan](https://busy.in/hsn/hsn-13023910/) | ₹152 Cr |
| #6 | HSN Code 13021918: Garcinia & Gamboge Extracts: Vegetable Saps & Extracts (this hsn code) | ₹73 Cr |
| #7 | [HSN Code 13021916: Neem extracts, vegetable saps](https://busy.in/hsn/hsn-13021916/) | ₹66 Cr |
| #8 | [HSN Code 13021930: Purified & Distilled CNSL (Cardanol): Vegetable Saps & Extracts](https://busy.in/hsn/hsn-13021930/) | ₹54 Cr |
| #9 | [HSN Code 13023100: Agar-agar](https://busy.in/hsn/hsn-13023100/) | ₹29 Cr |
| #10 | [HSN Code 13023290: Kappa Carrageenan](https://busy.in/hsn/hsn-13023290/) | ₹23 Cr |