Rates (%) |
Description |
HSN Codes |
Export and Import HSN Codes |
NIL |
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery |
1701 |
17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990 |
5% |
Beet sugar, cane sugar, (khandsari sugar deleted w.e.f 14/11/2017) |
1701 |
17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990 |
NIL |
Khandsari sugar |
1701 |
17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990 |
12% |
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) |
170199 |
No Export and Import HSN Codes Prescribed |
12% |
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) |
170191 |
No Export and Import HSN Codes Prescribed |
NIL |
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery |
1702 |
17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090 |
5% |
Palmyra sugar, (Inserted w.e.f 14/11/2017 : mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa). |
1702 |
17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090 |
18% |
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] |
1702 |
17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090 |
28% |
Molasses |
1703 |
17031000, 17039010, 17039090 |
18% |
Sugar confectionery (excluding white chocolate and bubble / chewing gum) [inserted w.e.f 14/11/2017 : other than mishri, batasha, bura, sakar, khadi sakhar, harda, sakariya, gatta, kuliya, elaichi dana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak |
1704 |
17041000, 17049010, 17049020, 17049030, 17049090 |
18% |
Chewing gum / bubble gum and white chocolate, not containing cocoa |
1704 |
17041000, 17049010, 17049020, 17049030, 17049090 |