What products are classified under HSN 13023231 ?
It includes Tamarind kernel powder
HSN Code 13023231 represents Guar gum chemically treated under GST classification. This code helps businesses identify Guar gum chemically treated correctly for billing, taxation, and trade. With HSN Code 13023231, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Guar gum chemically treated.
HSN Code 13023231 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 13 | Lac; gums, resins and other vegetable saps and extracts | 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 | Chemically treated | 2.5% | 2.5% | 5% | 0% |
Description of goods
Chemically treated
Chapter
13 – Lac; gums, resins and other vegetable saps and extracts
Sub Chapter
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
Guar gum chemically treated does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Vegetable saps and extracts : Opium | |
| Vegetable saps and extracts : Of liquorice | |
| Vegetable saps and extracts : Of hops | |
| Vegetable saps and extracts : Of ephedra | |
| Vegetable saps and extracts : Other : Extracts : Of belladona | |
| Vegetable saps and extracts : Other : Extracts : Of cascara sagrada | |
| Vegetable saps and extracts : Other : Extracts : Of nuxvomica | |
| Vegetable saps and extracts : Other : Extracts : Of ginseng (including powder) | |
| Vegetable saps and extracts : Other : Extracts : Of agarose | |
| Vegetable saps and extracts : Other : Extracts : Of neem | |
| Vegetable saps and extracts : Other : Extracts : Of gymnema | |
| Vegetable saps and extracts : Other : Extracts : Of garcinia and gamboge | |
| Vegetable saps and extracts : Other : Extracts : Other | |
| Vegetable saps and extracts : Other : Cashew shell liquid (CNSL), crude | |
| Vegetable saps and extracts : Other : Purified and distilled CNSL (Cardanol) | |
| Vegetable saps and extracts : Other : Other | |
| Pectic substances, pectinates and pectates | |
| Mucilages and thickeners, whether or not modified, derived from vegetable products : Agar-agar | |
| Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products mucilages and thickeners, whether or not modified, derived from vegetable products : mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : guar meal | |
| Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products mucilages and thickeners, whether or not modified, derived from vegetable products : mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : guargum refined split | |
| Mucilages and thickeners, whether or not modified, derived from vegetable products : Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : Guargum treated and pulverised | |
| Other | |
| Mucilages and thickeners, whether or not modified, derived from vegetable products : Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : Kappa carrageenan | |
| Mucilages and thickeners, whether or not modified, derived from vegetable products : Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : Other | |
| Mucilages and thickeners, whether or not modified, derived from vegetable products : Other | |
| Tamarind kernel powder | |
| Kappa carrageenan | |
| Other |
Vegetable saps and extracts : Opium
Vegetable saps and extracts : Of liquorice
Vegetable saps and extracts : Of hops
Vegetable saps and extracts : Of ephedra
Vegetable saps and extracts : Other : Extracts : Of belladona
Vegetable saps and extracts : Other : Extracts : Of cascara sagrada
Vegetable saps and extracts : Other : Extracts : Of nuxvomica
Vegetable saps and extracts : Other : Extracts : Of ginseng (including powder)
Vegetable saps and extracts : Other : Extracts : Of agarose
Vegetable saps and extracts : Other : Extracts : Of neem
Vegetable saps and extracts : Other : Extracts : Of gymnema
Vegetable saps and extracts : Other : Extracts : Of garcinia and gamboge
Vegetable saps and extracts : Other : Extracts : Other
Vegetable saps and extracts : Other : Cashew shell liquid (CNSL), crude
Vegetable saps and extracts : Other : Purified and distilled CNSL (Cardanol)
Vegetable saps and extracts : Other : Other
Pectic substances, pectinates and pectates
Mucilages and thickeners, whether or not modified, derived from vegetable products : Agar-agar
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products mucilages and thickeners, whether or not modified, derived from vegetable products : mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : guar meal
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products mucilages and thickeners, whether or not modified, derived from vegetable products : mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : guargum refined split
Mucilages and thickeners, whether or not modified, derived from vegetable products : Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : Guargum treated and pulverised
Other
Mucilages and thickeners, whether or not modified, derived from vegetable products : Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : Kappa carrageenan
Mucilages and thickeners, whether or not modified, derived from vegetable products : Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : Other
Mucilages and thickeners, whether or not modified, derived from vegetable products : Other
Tamarind kernel powder
Kappa carrageenan
Other
It includes Tamarind kernel powder
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Guar gum chemically treated; Nil for exempt items if applicable).
Under HSN 13023231, Guar gum chemically treated attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.