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HSN Code & GST Rate for Sugars, Sugar Confectionery & Bubblegum - Chapter 17

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 17 of the GST tariff outlines the HSN codes and GST rates for sugars, sugar confectionery, and bubblegum. This includes various sweet products like candies, chocolates, and chewing gums. For businesses in the food industry, understanding these classifications is crucial for accurate GST compliance and registration. This article provides a comprehensive guide to help businesses navigate the tax rates and ensure proper reporting.

 

HSN Code/ GST Rate of Goods - Chapter 17

Rates (%) Description HSN Codes Export and Import HSN Codes
NIL Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 1701 17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990
5% Beet sugar, cane sugar, (khandsari sugar deleted w.e.f 14/11/2017) 1701 17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990
NIL Khandsari sugar 1701 17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990
12% All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 170199 No Export and Import HSN Codes Prescribed
12% All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 170191 No Export and Import HSN Codes Prescribed
NIL Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 1702 17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090
5% Palmyra sugar, (Inserted w.e.f 14/11/2017 : mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa). 1702 17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090
18% Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 1702 17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090
28% Molasses 1703 17031000, 17039010, 17039090
18% Sugar confectionery (excluding white chocolate and bubble / chewing gum) [inserted w.e.f 14/11/2017 : other than mishri, batasha, bura, sakar, khadi sakhar, harda, sakariya, gatta, kuliya, elaichi dana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak 1704 17041000, 17049010, 17049020, 17049030, 17049090
18% Chewing gum / bubble gum and white chocolate, not containing cocoa 1704 17041000, 17049010, 17049020, 17049030, 17049090

 

Disclaimer: The HSN codes and rates have been compiled based on the author's best understanding and are subject to periodic updates in line with prevailing laws. This content is for informational purposes only and does not serve as professional advice or a formal recommendation. Although efforts have been made to ensure accuracy, errors or omissions may still exist. Online Legal India is not responsible for any loss or damage resulting from any inaccuracies or incomplete information in this document."


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