HSN Code & GST Rate for Bricks & ceramic products - Chapter 69
18 Jan, 2025
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.
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."