Confectionery HSN Code
GST rates and HSN code for Confectionery.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Sugars and sugar <strong>confectionery</strong> | Sugar Confectionery (Including White Chocolate), Not Containing Cocoa | 1704 | 18% | – | 25/01/2018 15/11/2017 1/07/2017 | – |
| Sugar Confectionery (Including White Chocolate), Not Containig Cocoa – Chewing Gum, Whether Or Not Sugar Coated | 17041000 | 18% | – | 25/01/2018 15/11/2017 1/07/2017 | – | |
| Sugar Boiled Confectionery | 1704 | 12% | – | 25/01/2018 | – | |
| Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Cane Sugar Specified In Sub-Heading Note 2 To This Chapter—Khandsari Sugar | 17011320 | 5% | – | 01/07/2017 | – | |
| 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 Fructose And Fructo | 17026090 | 18% | – | 01/07/2017 | – | |
| Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Cane Sugar Specified In Sub-Heading Note 2 To This Chapter—Cane Jaggery | 17011310 | 5% | – | 01/07/2017 | – | |
| 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-Chemically Pure Fructose | 17025000 | 18% | – | 01/07/2017 | – | |
| 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 Fructose And Fructo | 17029010 | 18% | – | 01/07/2017 | – | |
| 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 | 1702 | 5% | – | 01/07/2017 | – | |
| Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Other : Other : Sugar Cubes | 17019990 | 5% | – | 01/07/2017 | – | |
| Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other : Boiled Sweets, Whether Or Not Filled | 17049020 | 12% | – | 25/01/2018 15/11/2017 1/07/2017 | – | |
| Maple Sugar And Maple Syrup | 170220 | 18% | – | 01/07/2017 | – | |
| Other Cane Sugar | 170114 | 5% | – | 01/07/2017 | – | |
| Other | 170199 | 12% | – | 15/11/2017 | – | |
| 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 Fructose And Fructo | 17029090 | 18% | – | 01/07/2017 | – | |
| 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- Glucose And Glucose Syrup | 17024039 | 18% | – | 01/07/2017 | – | |
| Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose | 170290 | 18% | – | 01/07/2017 | – | |
| 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 Syru | 17021910 | 18% | – | 01/07/2017 | – | |
| 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- Glucose And Glucose Syrup | 17023039 | 18% | – | 01/07/2017 | – | |
| 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 Fructose And Fructo | 17029030 | 18% | – | 01/07/2017 | – |
Understanding Confectionery HSN Codes in India
The world of confectionery is deliciously diverse, but for businesses in India, navigating its Goods and Services Tax (GST) landscape requires precise classification. The Harmonized System of Nomenclature (HSN) code helps categorize these sweet treats, determining their applicable GST rates. Let’s delve into the HSN codes for various types of confectionery and their associated tax implications.
Classify Confectionery Under the HSN System
Most confectionery items fall under Chapter 17 of the HSN, specifically “Sugars and sugar confectionery.” However, the exact HSN code and GST rate can vary based on the type of confectionery and its ingredients.
Sugar Confectionery (Not Containing Cocoa)
This is a major category that includes a wide range of sweets.
- General Sugar Confectionery (HSN 1704): This overarching code covers “Sugar Confectionery (Including White Chocolate), Not Containing Cocoa.”
- Initially, this category saw a GST rate of 18%, effective from 01/07/2017, with a revision on 15/11/2017, and a further effective date of 25/01/2018 for some rate changes.
- Chewing Gum (HSN 17041000): “Chewing Gum, Whether Or Not Sugar Coated” is specifically categorized here. It attracts an 18% GST rate. The effective dates align with the general sugar confectionery.
- Boiled Sweets (HSN 17049020): “Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other : Boiled Sweets, Whether Or Not Filled” falls under this code. Boiled sweets have a lower GST rate of 12%, effective from 25/01/2018, having been revised from a higher rate.
- Other Sugar Confectionery (HSN 170490): This sub-heading covers other varieties of sugar confectionery not containing cocoa. While some general entries are “omitted,” specific types like “boiled sweets” get a 12% rate, and other non-specified items typically revert to the higher 18% rate.
Other Sugars and Related Products
While not always considered “confectionery” in the strict sense, these items are part of the same HSN chapter due to their sugar content and often interact with confectionery production.
- Sugar Boiled Confectionery (HSN 1704, without a specific sub-code in the data): This general entry is listed with a 12% GST rate, effective from 25/01/2018. This overlaps with “Boiled Sweets” (17049020), reaffirming the 12% rate for this type of confectionery.
- Various Sugars (HSN 1701 & 1702): The data provides numerous entries for different forms of sugar, including:
- Khandsari Sugar (17011320), Cane Jaggery (17011310), Other Cane Sugar (170114), Palmyra Sugar, Mishri, Batasha, Bura (1702), Sugar Cubes (17019990): These generally have a 5% GST rate. These are basic sugar forms, distinct from processed confectionery.
- Other Fructose, Glucose, Lactose, and Maple Sugar (various HSN 1702 sub-codes): These typically attract an 18% GST rate. These are more processed or specialized sugar forms.
In summary, most sugar confectionery not containing cocoa, including chewing gum and white chocolate, is subject to an 18% GST rate. However, a significant exception exists for “boiled sweets,” which enjoy a lower 12% GST rate. Basic forms of sugar and jaggery are taxed at 5%. No CESS is indicated for confectionery items in the provided data.
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