Chapter 13 of the GST framework covers Lac; Gums, Resins And Other V, and HSN Code 13019044 specifically identifies Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 13 – Lac; Gums, Resins And Other V
Below are related HSN codes from Chapter 13 – Lac; Gums, Resins And Other V for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Lac; Gums, Resins And Other V... | 13011010 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011020 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011030 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011040 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011050 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011060 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011070 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011080 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13011090 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | Nil | Nil | Nil |
| Lac; Gums, Resins And Other V... | 13012000 | Lac; Natural Gums, Resins, Gum-Resins And Oleoresi... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 13019044
The taxation of Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices under HSN Code 13019044 depends on supply location. Intrastate transactions require CGST at 2.50% and SGST/UTGST at 2.50%. Interstate supplies are charged IGST at 5.00%. Invoices should consistently use kg. for Lac; Gums, Resins And Other V goods under Chapter 13.
Who Should Use HSN Code 13019044?
All businesses supplying Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices are obligated to use HSN 13019044 on tax invoices. From producers to retailers within Lac; Gums, Resins And Other V, Chapter 13 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices? Complete GST registration to legally collect taxes on goods under HSN 13019044. Businesses importing or exporting Lac; Gums, Resins And Other V products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 13019044 for Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 13 – Lac; Gums, Resins And Other V should monitor rate updates (2.50%, 2.50%, 5.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 13019044 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 13019044 for accurate classification of Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices.
Can I claim input tax credit on Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices purchases?
Yes, registered businesses can claim input tax credit on Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices purchases made under HSN 13019044. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
What is the difference between CGST and IGST for HSN 13019044?
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices domestically?
No, Import Export Code is only required if you plan to import or export Lac; Natural Gums, Resins, Gum-Resins And Oleoresins (For Example, Balsams)Other : Oleoresins : Of Spices internationally. For domestic trade within Lac; Gums, Resins And Other V, GST registration is sufficient.
