GST Rate & HSN Code for sugar confectionery and Sugars – Chapter 17

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Chapter 17 of GST does not cover:

  1. Sugar confectionery containing cocoa in (heading 1806);
  2. Chemically pure sugars in (other than sucrose, lactose, maltose, glucose and fructose) or other products heading 2940;
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
1701CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER :5%01/07/2017
170111CANE SUGAR5%01/07/2017
17011200CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER : BEET SUGAR5%01/07/2017
170113CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER5%01/07/2017
17011310CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER—CANE JAGGERY5%01/07/2017
17011320CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER—KHANDSARI SUGAR5%01/07/2017
17011390CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER—OTHER5%01/07/2017
170114OTHER CANE SUGAR5%01/07/2017
17011410CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –OTHER CANE SUGAR— CANE JAGGERY5%01/07/2017
17011420CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –OTHER CANE SUGAR —KHANDSARI SUGAR5%01/07/2017
17011490CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATER–OTHER CANE SUGAR — OTHER5%01/07/2017
17019100CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – OTHER : REFINED SUGAR CONTAINING ADDED FLAVOURING OR COLOURING MATTER12%15/11/2017
170199OTHER12%15/11/2017
17019910CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – OTHER : OTHER : SUGAR CUBES5%01/07/2017
17019990CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – OTHER : OTHER : SUGAR CUBES5%01/07/2017
1702Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa5%01/07/2017
1702OTHER 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 – LACTOSE AND LACTOSE SYRUP18%01/07/2017
170211CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER18%01/07/2017
17021110OTHER 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 – LACTOSE AND LACTOSE SYRU18%01/07/2017
17021190OTHER 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- LACTOSE AND LACTOSE SYRUP18%01/07/2017
170219OTHER18%01/07/2017
17021910OTHER 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 – LACTOSE AND LACTOSE SYRU18%01/07/2017
17021990OTHER 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 – LACTOSE AND LACTOSE SYRU18%01/07/2017
170220MAPLE SUGAR AND MAPLE SYRUP18%01/07/2017
17022010OTHER 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 – MAPLE SUGAR AND MAPLE SY18%01/07/2017
17022090OTHER 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 – MAPLE SUGAR AND MAPLE SY18%01/07/2017
170230GLUCOSE AND GLUCOSE SYRUP, NOT CONTAINING FRUCTOSE OR CONTAINING IN THE DRY STATE LESS THAN 20% BY WEIGHT OF FRUCTOSE18%01/07/2017
17023010OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17023020OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17023031OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17023039OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
170240GLUCOSE AND GLUCOSE SYRUP, CONTAINING IN THE DRY STATE AT LEAST 20% BUT LESS THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR18%01/07/2017
17024010OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17024020OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17024031OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17024039OTHER 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- GLUCOSE AND GLUCOSE SYRUP18%01/07/2017
17025000OTHER 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-CHEMICALLY PURE FRUCTOSE18%01/07/2017
170260OTHER FRUCTOSE AND FRUCTOSE SYRUP, CONTAINING IN THE DRY STATE MORE THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR18%01/07/2017
17026010OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
17026090OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
170290OTHER, INCLUDING INVERT SUGAR AND OTHER SUGAR AND SUGAR SYRUP BLENDS CONTAINING IN THE DRY STATE 50% BY WEIGHT OF FRUCTOSE18%01/07/2017
17029010OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
17029020OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
17029030OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
17029040OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
17029050OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
17029090OTHER 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 FRUCTOSE AND FRUCTO18%01/07/2017
1703MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR28%01/07/2017
17031000MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR – CANE MOLASSES28%01/07/2017
170390OTHER28%01/07/2017
17039010MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR – OTHER : MOLASSES, EDIBLE28%01/07/2017
17039090MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR – OTHER : MOLASSES, EDIBLE28%01/07/2017
1704Sugar boiled confectionery12%25/01/2018
1704SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA18%25/01/2018 15/11/2017 1/07/2017
17041000SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINIG COCOA – CHEWING GUM, WHETHER OR NOT SUGAR COATED18%25/01/2018 15/11/2017 1/07/2017
170490OTHER18%25/01/2018 15/11/2017 1/07/2017
17049010SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : JELLY CONFECTIONARY18%25/01/2018 15/11/2017 1/07/2017
17049020SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : BOILED SWEETS, WHETHER OR NOT FILLED12%25/01/2018 15/11/2017 1/07/2017
17049030SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : TOFFEES, CARAMELS AND SIMILAR SWEETS18%25/01/2018 15/11/2017 1/07/2017
17049090SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : OTHER18%25/01/2018 15/11/2017 1/07/2017

 

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