GST Rate & HSN Code for sugar confectionery and Sugars – Chapter 17
Chapter 17 of GST does not cover:
- Sugar confectionery containing cocoa in (heading 1806);
- Chemically pure sugars in (other than sucrose, lactose, maltose, glucose and fructose) or other products heading 2940;
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 1701 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER : | 5% | 01/07/2017 | ||
| 170111 | CANE SUGAR | 5% | 01/07/2017 | ||
| 17011200 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER : BEET SUGAR | 5% | 01/07/2017 | ||
| 170113 | CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER | 5% | 01/07/2017 | ||
| 17011310 | CANE 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 JAGGERY | 5% | 01/07/2017 | ||
| 17011320 | CANE 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 SUGAR | 5% | 01/07/2017 | ||
| 17011390 | CANE 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—OTHER | 5% | 01/07/2017 | ||
| 170114 | OTHER CANE SUGAR | 5% | 01/07/2017 | ||
| 17011410 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –OTHER CANE SUGAR— CANE JAGGERY | 5% | 01/07/2017 | ||
| 17011420 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER –OTHER CANE SUGAR —KHANDSARI SUGAR | 5% | 01/07/2017 | ||
| 17011490 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – RAW SUGAR NOT CONTAINING ADDED FLAVOURING OR COLOURING MATER–OTHER CANE SUGAR — OTHER | 5% | 01/07/2017 | ||
| 17019100 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – OTHER : REFINED SUGAR CONTAINING ADDED FLAVOURING OR COLOURING MATTER | 12% | 15/11/2017 | ||
| 170199 | OTHER | 12% | 15/11/2017 | ||
| 17019910 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – OTHER : OTHER : SUGAR CUBES | 5% | 01/07/2017 | ||
| 17019990 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM – OTHER : OTHER : SUGAR CUBES | 5% | 01/07/2017 | ||
| 1702 | Palmyra 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, anarsa | 5% | 01/07/2017 | ||
| 1702 | 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 – LACTOSE AND LACTOSE SYRUP | 18% | 01/07/2017 | ||
| 170211 | CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER | 18% | 01/07/2017 | ||
| 17021110 | 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 – LACTOSE AND LACTOSE SYRU | 18% | 01/07/2017 | ||
| 17021190 | 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- LACTOSE AND LACTOSE SYRUP | 18% | 01/07/2017 | ||
| 170219 | OTHER | 18% | 01/07/2017 | ||
| 17021910 | 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 – LACTOSE AND LACTOSE SYRU | 18% | 01/07/2017 | ||
| 17021990 | 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 – LACTOSE AND LACTOSE SYRU | 18% | 01/07/2017 | ||
| 170220 | MAPLE SUGAR AND MAPLE SYRUP | 18% | 01/07/2017 | ||
| 17022010 | 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 – MAPLE SUGAR AND MAPLE SY | 18% | 01/07/2017 | ||
| 17022090 | 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 – MAPLE SUGAR AND MAPLE SY | 18% | 01/07/2017 | ||
| 170230 | GLUCOSE AND GLUCOSE SYRUP, NOT CONTAINING FRUCTOSE OR CONTAINING IN THE DRY STATE LESS THAN 20% BY WEIGHT OF FRUCTOSE | 18% | 01/07/2017 | ||
| 17023010 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17023020 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17023031 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17023039 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 170240 | GLUCOSE AND GLUCOSE SYRUP, CONTAINING IN THE DRY STATE AT LEAST 20% BUT LESS THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR | 18% | 01/07/2017 | ||
| 17024010 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17024020 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17024031 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17024039 | 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- GLUCOSE AND GLUCOSE SYRUP | 18% | 01/07/2017 | ||
| 17025000 | 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-CHEMICALLY PURE FRUCTOSE | 18% | 01/07/2017 | ||
| 170260 | OTHER FRUCTOSE AND FRUCTOSE SYRUP, CONTAINING IN THE DRY STATE MORE THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR | 18% | 01/07/2017 | ||
| 17026010 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 17026090 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 170290 | OTHER, INCLUDING INVERT SUGAR AND OTHER SUGAR AND SUGAR SYRUP BLENDS CONTAINING IN THE DRY STATE 50% BY WEIGHT OF FRUCTOSE | 18% | 01/07/2017 | ||
| 17029010 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 17029020 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 17029030 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 17029040 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 17029050 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 17029090 | 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 FRUCTOSE AND FRUCTO | 18% | 01/07/2017 | ||
| 1703 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR | 28% | 01/07/2017 | ||
| 17031000 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR – CANE MOLASSES | 28% | 01/07/2017 | ||
| 170390 | OTHER | 28% | 01/07/2017 | ||
| 17039010 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR – OTHER : MOLASSES, EDIBLE | 28% | 01/07/2017 | ||
| 17039090 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR – OTHER : MOLASSES, EDIBLE | 28% | 01/07/2017 | ||
| 1704 | Sugar boiled confectionery | 12% | 25/01/2018 | ||
| 1704 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA | 18% | 25/01/2018 15/11/2017 1/07/2017 | ||
| 17041000 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINIG COCOA – CHEWING GUM, WHETHER OR NOT SUGAR COATED | 18% | 25/01/2018 15/11/2017 1/07/2017 | ||
| 170490 | OTHER | 18% | 25/01/2018 15/11/2017 1/07/2017 | ||
| 17049010 | SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : JELLY CONFECTIONARY | 18% | 25/01/2018 15/11/2017 1/07/2017 | ||
| 17049020 | SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : BOILED SWEETS, WHETHER OR NOT FILLED | 12% | 25/01/2018 15/11/2017 1/07/2017 | ||
| 17049030 | SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : TOFFEES, CARAMELS AND SIMILAR SWEETS | 18% | 25/01/2018 15/11/2017 1/07/2017 | ||
| 17049090 | SUGAR CONFECTIONARY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA – OTHER : OTHER | 18% | 25/01/2018 15/11/2017 1/07/2017 |
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