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

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 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

 

Visited 101 Times, 1 Visit today

Related Post Related Posts