GST-Rate-for-Sugar

GST Rate for Sugar, Salt, Chocolate and Spices

GST Rate for Sugar, Salt, Chocolate and Spices

The GST rate 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.

Click here to read on 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.

Visit IndiaFilings for assistance with GST registration or GST filing services.

Other Related Guides

HSN Code and GST Rate for Tea-Coffee and Spices HSN Code and GST Rate for Tea, Coffee and Spices Tea, Coffee and Spices were introduced by the GST Council HSN code and GST rate for all types and qu...

Post by IndiaFilings

IndiaFilings.com is committed to helping entrepreneurs and small business owners start, manage and grow their business with peace of mind at an affordable price. Our aim is to educate the entrepreneur on the legal and regulatory requirements and be a partner throughout the entire business life cycle, offering support to the company at every stage to make sure they are compliant and continually growing.