Updated on: February 19th, 2020 6:15 PM

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.

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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.