GST tax rate on - 17 Sugars and sugar confectionery

HS Description Percentage
1701

Beet sugar, cane sugar

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1702

Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
1704

Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
170191

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
170199

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
1704

Sugar boiled confectionery

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
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 [other than palmyra sugar and Palmyra jaggery]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
1704

Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionary]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
1703

Molasses

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
1701

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 17 - Sugars and sugar confectionery

  • 170113 - Cane sugar specified in Subheading Note 2 to this Chapter
  • 170114 - Other cane sugar
  • 170191 - Other
  • 170199 - Other
  • 170211 - Containing by weight 99% or more lactose expressed as anhydrous lactose, calculated on the dry matter
  • 170112 - Raw sugar not containing added flavouring or colouring matter
  • 170219 - Other
  • 170220 - Maple sugar and maple syrup
  • 170230 - Dextrose
  • 170240 - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar
  • 170260 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar
  • 170290 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose
  • 170310 - No product specified
  • 170390 - Other
  • 170410 - No product specified
  • 170490 - Other
  • 170250 - Dextrose

4 Digit HS Code for chapter 17 - Sugars and sugar confectionery

  • 1701 - CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM
  • 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
  • 1703 - MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR
  • 1704 - SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA

8 Digit HS Code for chapter 17 - Sugars and sugar confectionery