HSN Code and GST Rate for Sugar and Sugar Confectionery

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.

HSN Code

HSN Code Description Import Policy Policy Conditions GST Rate in Percentage
1701 CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM All sugar import contracts shall be compulsorily registered with the Agricultural and Processed Food Products Export Development Authority (APEDA).
Raw sugar not containing added flavouring or colouring matter:
1701 12 00 Beet sugar Free 5
1701 13 Cane sugar specified in Subheading Note 2 to this Chapter:
1701 13 10 Cane jaggery Free 0
1701 13 20 Khandsari sugar Free 5
1701 13 90 Other Free 5
1701 14 Other cane sugar:
1701 14 10 Cane jaggery Free 0
1701 14 20 Khandsari sugar Free 5
1701 14 90 Other Free 5
Other:
1701 91 00 Refined sugar containing added flavouring or colouring matter Free 18
1701 99 Other:
1701 99 10 Sugar cubes Free 18
1701 99 90 Other Free 18
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:
1702 11 Containing by weight 99% or more lactose expressed as anhydrous lactose, calculated on the dry matter:
1702 11 11 In solid form Free 18
1702 11 90 Other Free 18
1702 19 Other:
1702 19 10 In solid form Free 18
1702 19 90 Other Free 18
1702 20 Maple sugar and maple syrup:
1702 20 10 In solid form Free 18
1702 20 90 Other Free 18
1702 30 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose:
1702 30 10 Glucose, liquid Free 18
1702 30 20 Glucose, solid Free 18
Dextrose:
1702 30 31 In solid form Free 18
1702 30 39 Other Free 18
1702 40 Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar:
1702 40 10 Glucose, liquid Free 18
1702 40 20 Glucose, solid Free 18
Dextrose:
1702 40 31 In solid form Free 18
1702 40 39 Other Free 18
1702 50 00 Chemically pure fructose Free 18
1702 60 Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar:
1702 60 10 In solid form Free 18
1702 60 90 Other Free 18
1702 90 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
1702 90 10 Palmyra sugar Free 5
1702 90 20 Chemically pure maltose Free 18
1702 90 30 Artificial honey, whether or not mixed with natural honey Free 18
1702 90 40 Caramel Free 18
1702 90 50 Insulin syrup Free 18
1702 90 90 Other Free 18
1703 MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR
1703 10 00 Cane molasses Free 28
1703 90 Other:
1703 90 10 Molasses, edible Free 28
1703 90 90 Other Free 28
1704 SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA
1704 10 00 Chewing gum, whether or not sugar-coated Free 28
1704 90 Other:
1704 90 10 Jelly confectionary Free 18
1704 90 20 Boiled sweets, whether or not filled Free 18
1704 90 30 Toffees, caramels and similar sweets Free 18
1704 90 90 Other Free 18

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.

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