| 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 |
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
