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 DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
1701CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORMAll 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 00Beet sugarFree5
1701 13Cane sugar specified in Subheading Note 2 to this Chapter:
1701 13 10Cane jaggeryFree0
1701 13 20Khandsari sugarFree5
1701 13 90OtherFree5
1701 14Other cane sugar:
1701 14 10Cane jaggeryFree0
1701 14 20Khandsari sugarFree5
1701 14 90OtherFree5
Other:
1701 91 00Refined sugar containing added flavouring or colouring matterFree18
1701 99Other:
1701 99 10Sugar cubesFree18
1701 99 90OtherFree18
1702OTHER 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 11Containing by weight 99% or more lactose expressed as anhydrous lactose, calculated on the dry matter:
1702 11 11In solid formFree18
1702 11 90OtherFree18
1702 19Other:
1702 19 10In solid formFree18
1702 19 90OtherFree18
1702 20Maple sugar and maple syrup:
1702 20 10In solid formFree18
1702 20 90OtherFree18
1702 30Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose:
1702 30 10Glucose, liquidFree18
1702 30 20Glucose, solidFree18
Dextrose:
1702 30 31In solid formFree18
1702 30 39OtherFree18
1702 40Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar:
1702 40 10Glucose, liquidFree18
1702 40 20Glucose, solidFree18
Dextrose:
1702 40 31In solid formFree18
1702 40 39OtherFree18
1702 50 00Chemically pure fructoseFree18
1702 60Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar:
1702 60 10In solid formFree18
1702 60 90OtherFree18
1702 90Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
1702 90 10Palmyra sugarFree5
1702 90 20Chemically pure maltoseFree18
1702 90 30Artificial honey, whether or not mixed with natural honeyFree18
1702 90 40CaramelFree18
1702 90 50Insulin syrupFree18
1702 90 90OtherFree18
1703MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR
1703 10 00Cane molassesFree28
1703 90Other:
1703 90 10Molasses, edibleFree28
1703 90 90OtherFree28
1704SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA
1704 10 00Chewing gum, whether or not sugar-coatedFree28
1704 90Other:
1704 90 10Jelly confectionaryFree18
1704 90 20Boiled sweets, whether or not filledFree18
1704 90 30Toffees, caramels and similar sweetsFree18
1704 90 90OtherFree18

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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