What products are classified under HSN 1302
It includes Vegetable saps and extracts
HSN Sub Chapter 1302 represents Vegetable saps and extracts under GST classification. This code helps businesses identify Vegetable saps and extracts correctly for billing, taxation, and trade. With HSN Sub Chapter 1302, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vegetable saps and extracts.
GST Rate for Vegetable saps and extracts under HSN Code 1302. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 13 | 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 | 5% | 18% |
Chapter: 13
Description: Vegetable saps and extracts; pectic substances, pectinates and pectates; agar:agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
Following Tariff HSN code falls under Vegetable saps and extracts:
| Tariff HSN | 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 | |
| Chemically treated | |
| 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
Chemically treated
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
| Order Number | Description |
|---|---|
| Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Colourtex Industries Private Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) |
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Colourtex Industries Private Limited (AAR (Authority For Advance Ruling), Gujarat)
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
It includes Vegetable saps and extracts
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
If your outward supply of Vegetable saps and extracts is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Vegetable saps and extracts is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
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.