Where HSN 1302 39 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 13 · Lac; gums, resins and other vegetable saps and extracts
- Heading
- 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
- Group
- Other
- Tariff item
- 1302 39 90 · Other
- Unit
- kg.
GST Rate on HSN 1302 39 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 74 | 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 including tamarind kernel powder |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 1302 39 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 1302 39 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Subject to Policy Condition 2 of the Chapter). Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 1302
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 1302 11 00 | Opium | 30% |
| 1302 12 00 | Of liquorice | 30% |
| 1302 13 00 | Of hops | 30% |
| 1302 14 00 | Of ephedra | 30% |
| 1302 19 11 | Of belladonaExtracts | 30% |
| 1302 19 12 | Of cascara sagradaExtracts | 30% |
| 1302 19 13 | Of nuxvomicaExtracts | 30% |
| 1302 19 14 | Of ginseng (including powder)Extracts | 30% |
| 1302 19 15 | Of agaroseExtracts | 30% |
| 1302 19 16 | Of neemExtracts | 30% |
| 1302 19 17 | Of gymnemaExtracts | 30% |
| 1302 19 18 | Of garcinia and gambogeExtracts | 30% |
| 1302 19 21 | Of Withania somnifera | 30% |
| 1302 19 22 | Of Bacopa monnieri | 30% |
| 1302 19 23 | Of Berberis aristata | 30% |
| 1302 19 24 | Of Boswellia serrata | 30% |
| 1302 19 25 | Of Emblica officinalis | 30% |
| 1302 19 26 | Of Ocimum sanctum | 30% |
| 1302 19 27 | Of Capsicum annuum | 30% |
| 1302 19 28 | Of Phaseolus vulgaris | 30% |
| 1302 19 31 | Of Piper nigrum | 30% |
| 1302 19 32 | Of Pterocarpus marsupium | 30% |
| 1302 19 33 | Of Punica granatum | 30% |
| 1302 19 34 | Of Salacia reticulata | 30% |
| 1302 19 35 | Of Tagetes erecta | 30% |
| 1302 19 36 | Of Terminalia bellirica | 30% |
| 1302 19 37 | Of Curcuma longa | 30% |
| 1302 19 38 | Of Zingiber officinale | 30% |
| 1302 19 39 | Other | 30% |
| 1302 19 50 | Cashew shell liquid (CNSL), crude | 30% |
| 1302 19 60 | Purified and distilled CNSL (Cardanol) | 30% |
| 1302 19 90 | OtherExtracts | 30% |
| 1302 20 00 | Pectic substances, pectinates and pectates | 30% |
| 1302 31 00 | Agar-agar | 30% |
| 1302 32 31 | Chemically treated*Guargum | 30% |
| 1302 32 39 | Other*Guargum | 30% |
| 1302 32 90 | Other*Guargum | 30% |
| 1302 39 10 | Tamarind Kernel PowderOther | 30% |
| 1302 39 20 | Kappa carrageenanOther | 30% |
| 1302 39 90 | OtherOther | 30% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.