GST Rate for Sugar, Salt, Chocolate and Spices

The 1 for sugar, salt and spices have been announced by the GST Council. GST Rates in India is based on HSN code, an international classification system used by over 200 countries for levying customs or import duty. GST rate for both goods and services are applicable in 5 slabs namely, 0%, 5%, 12%, 18% and 28%. In this article, let us look at the GST rate for sugar, salt, chocolate and spices in detail.

GST Rate for Sugar

Sugar and sugar confectioneries are taxable under GST, except for cane jaggery. Beet sugar, cane sugar, palmyra sugar and Khansari sugar attract GST at the rate of 5% of taxable value.

Refined sugar containing added flavouring or colouring matter and sugar cubes attract 18% GST. Sugar confectionery (excluding white chocolate and bubble/chewing gum) also attract 18% GST. All other types of sugar products like lactose, maple, glucose, fructose, sugar, honey, other than palmyra sugar also are taxable at 18% GST.

GST Rate for Chocolates

Chewing gum, bubble gum and white chocolate, not containing cocoa are taxed at 28% under GST. Molasses is also taxed at 28%

GST Rate for Common Salt

Common salt is classified under Chapter 25 of the HSN code which contains salt; sulphur; earth and stone; plastering materials, lime and cement. As one of the primary ingredient product used in homes for cooking purposes, the common salt attracts no tax not been taxed. Hence, common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], Kala namak are not taxable under GST.

Read about the GST Rate for Toys and Sporting Goods

GST Rate for Spices

The only spice related products under chapter 9 of the HSN code not attracting GST is fresh ginger and fresh turmeric, other than in processed form.

All other types of spices as follows attract 5% GST:

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus
Pimenta.
Vanilla
Cinnamon and cinnamon-tree
Cloves (whole fruit, cloves and stems)
Nutmeg, mace and cardamoms
Seeds of anise, radian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality.
Ginger other than fresh ginger, saffron, turmeric (Curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices.

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Frequently Asked Questions

Common questions about GST Rates for Sugar, Salt, Chocolate, and Spices in India.

Yes, the article mentions that different types of sugar attract different GST rates. Beet sugar, cane sugar, palmyra sugar, and Khansari sugar attract 5% GST, while refined sugar containing added flavouring or colouring matter and sugar cubes attract 18% GST.

According to the article, spices such as pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta; vanilla; cinnamon and cinnamon-tree; and cloves (whole fruit, cloves and stems) attract 5% GST.

No, the article states that fresh ginger and fresh turmeric, other than in processed form, are the only spice-related products under chapter 9 of the HSN code that do not attract GST.

The article mentions that chewing gum, bubble gum, and white chocolate, not containing cocoa, are taxed at 28% under GST.

Yes, the article states that molasses is taxed at 28% GST.

According to the article, honey and other types of sugar products like lactose, maple, glucose, and fructose, other than palmyra sugar, are taxable at 18% GST.

Yes, the article mentions that GST rates in India are based on the HSN (Harmonized System of Nomenclature) code, an international classification system used by over 200 countries for levying customs or import duty. Salt is classified under Chapter 25, while spices are classified under Chapter 9 of the HSN code.

Yes, the article mentions a few exceptions or special cases. Cane jaggery is exempted from GST for sugar products, while fresh ginger and fresh turmeric (other than in processed form) are exempted from GST for spice-related products.