HSN Code and GST Rate for Sugar and Sugar Confectionery

Chapter 17 of the HSN code pertains to sugar and sugar confectionery. In this article, we look at the GST rate for sugar and sugar confectionery along with HSN code. For the purposes of chapter 17 of HSN code, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degrees. Also, subheading 1701 13 covers only cane sugar obtained without the content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane. Chapter 17 of the HSN code does not cover:

• Sugar confectionery containing cocoa (heading 1806);
• Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
• Medicaments or other products of Chapter 30.

Read the detailed analysis on GST rate for sugar, chocolates and confectioneries.

Import Policy for Sugar, Chocolates and Sugar Confectionaries

The Prohibition on import of milk and milk products (including chocolates and chocolate products and candies/ confectionary/ food preparations with milk or milk solids as an ingredient) from China is extended till 23.6.2017 or until further orders, whichever is earlier.

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.