Sweet HSN Code : Applicability, HSN Code and GST Rate on Sweet

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Cocoa and cocoa preparations	Chocolate And Other Food Preparations Containing Cocoa – Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter	18061000	18%	–	15/11/2017	–
Preparations of vegetables, fruit, nuts or other parts of plants	Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included – Nuts, Ground – Nuts And Other Seeds, Whether Or Not Mixed Togethe	20081910	12%	–	01/07/2017	–
Fruit, Nuts And Other Edible Parts Of Plants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter Or Spirit, Not Elsewhere Specified Or Included-Other, Including Mixtures Other Than Those Of Sub-Heading 2008 1	20089300	12%	–	01/07/2017	–
Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included – – Other, Including Mixtures Other Than Those Of Sub-Heading 2008	20089100	12%	–	01/07/2017	–
Jams, Fruit Jellies, Marmalades, Fruit Ornut Puree And Fruit Or Nut Pastes, Obtainedby Cooking, Whether Or Not Containingadded Sugar Or Other Sweetening Matter – Other : Other : Mango	20079910	12%	–	01/07/2017	–
Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included Pineapples	20082000	12%	–	01/07/2017	–
Fruit, Nuts And Other Edible Parts Of Plants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter Or Spirit, Not Elsewhere Specified Or Included – Nuts, Ground-Nuts And Other Seeds, Whether Or Not Mixed Toget	2008	12%	–	01/07/2017	–
Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included -Cherries	20086000	12%	–	01/07/2017	–
Fruit Juices (Including Grape Must) And Vegetable Juices, Unfermented And Not Containing Added Spirit, Whether Or Not Containing Added Sugar Or Other Sweetening Matter-Juice Of Any Other Single Fruit Or Vegetable–Cranberry (Vaccinium Macrocarpon,Vacciniu	20098100	12%	–	01/07/2017	–
Edible fruit and nuts; peel of citrus fruit or melons	Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S	08112010	5%	–	01/07/2017	–
Edible vegetables and certain roots and tubers	Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith Sweet Potatoes	07142000	5%	–	01/07/2017	–
Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith Manioc (Cassava)	07141000	5%	–	01/07/2017	–
Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith-Yautia (Xanthosoma Spp.)	07145000	5%	–	01/07/2017	–
Beverages, spirits and vinegar	Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009	2202	0	–	01/07/2017	–
Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Tender Coconut Water Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As In The Annexure])	22029990	ommited	–	01/07/2017	–
Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured	220210	28%	–	01/07/2017	–
Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded	Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter Other	04022990	5%	–	01/07/2017	–
Birds Eggs, Not In Shell, And Egg Yolks, Fresh, Dried, Cooked By Steaming Or By Boiling In Water, Moulded, Frozen Or Otherwise Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter Egg Yolks : Other	04081900	5%	–	01/07/2017	–
Sugars and sugar confectionery	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	–
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	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Cocoa and cocoa preparations

Chocolate And Other Food Preparations Containing Cocoa – Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter

18061000

18%

–

15/11/2017

–

Preparations of vegetables, fruit, nuts or other parts of plants

Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included – Nuts, Ground – Nuts And Other Seeds, Whether Or Not Mixed Togethe

20081910

12%

–

01/07/2017

–

Fruit, Nuts And Other Edible Parts Of Plants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter Or Spirit, Not Elsewhere Specified Or Included-Other, Including Mixtures Other Than Those Of Sub-Heading 2008 1

20089300

12%

–

01/07/2017

–

Fruit, Nuts And Other Edible Parts Ofplants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Orother Sweetening Matter Or Spirit, Notelsewhere Specified Or Included – – Other, Including Mixtures Other Than Those Of Sub-Heading 2008

20089100

12%

–

01/07/2017

–

Jams, Fruit Jellies, Marmalades, Fruit Ornut Puree And Fruit Or Nut Pastes, Obtainedby Cooking, Whether Or Not Containingadded Sugar Or Other Sweetening Matter – Other : Other : Mango

20079910

12%

–

01/07/2017

–

20082000

12%

–

01/07/2017

–

Fruit, Nuts And Other Edible Parts Of Plants, Otherwise Prepared Or Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter Or Spirit, Not Elsewhere Specified Or Included – Nuts, Ground-Nuts And Other Seeds, Whether Or Not Mixed Toget

2008

12%

–

01/07/2017

–

20086000

12%

–

01/07/2017

–

Fruit Juices (Including Grape Must) And Vegetable Juices, Unfermented And Not Containing Added Spirit, Whether Or Not Containing Added Sugar Or Other Sweetening Matter-Juice Of Any Other Single Fruit Or Vegetable–Cranberry (Vaccinium Macrocarpon,Vacciniu

20098100

12%

–

01/07/2017

–

Edible fruit and nuts; peel of citrus fruit or melons

Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S

08112010

–

01/07/2017

–

Edible vegetables and certain roots and tubers

Manioc, Arrowroot, Salep, Jerusalemartichokes, Sweet Potatoes And Similarroots And Tubers With High Starch Orinulin Content, Fresh, Chilled, Frozen Ordried, Whether Or Not Sliced Or In Theform Of Pellets; Sago Pith Sweet Potatoes

07142000

–

01/07/2017

–

07141000

–

01/07/2017

–

07145000

–

01/07/2017

–

Beverages, spirits and vinegar

2202

–

01/07/2017

–

Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Tender Coconut Water Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As In The Annexure])

22029990

ommited

–

01/07/2017

–

Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured

220210

28%

–

01/07/2017

–

Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded

Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter Other

04022990

–

01/07/2017

–

Birds Eggs, Not In Shell, And Egg Yolks, Fresh, Dried, Cooked By Steaming Or By Boiling In Water, Moulded, Frozen Or Otherwise Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter Egg Yolks : Other

04081900

–

01/07/2017

–

Sugars and sugar confectionery

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

–

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

–

Understanding the HSN Code for “Sweet” Delights

The world of “sweets” is vast and delightful, encompassing everything from a piece of chocolate to a fresh fruit or even a sweet potato. When it comes to the Goods and Services Tax (GST) in India, understanding the correct Harmonized System of Nomenclature (HSN) code for each type of “sweet” is crucial for accurate invoicing and compliance. The term “sweet” isn’t a single HSN category; rather, it refers to a characteristic that applies to various food items, each with its own specific classification.

This blog post will help you navigate the HSN codes for different items that can be considered “sweet,” drawing from the provided data.

HSN Codes for Sweet Confectionery and Preparations

When we think of traditional “sweets” or confectionery, these are often categorized under specific chapters:

Cocoa and Cocoa Preparations (Chapter 18):
- Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter: HSN 18061000, with a GST rate of 18%. This covers sweetened cocoa products, a staple in many sweet dishes.
Sugars and Sugar Confectionery (Chapter 17): This chapter specifically addresses various forms of sugar and confectionery derived from sugar.
- 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: These traditional Indian sweets and sugar forms are grouped under HSN 1702, attracting a 5% GST rate. This highlights the specific classification for common Indian sweet treats.
- Sugar Confectionery (Including White Chocolate), Not Containing Cocoa – Other : Boiled Sweets, Whether Or Not Filled: HSN 17049020, with a GST rate of 12%. This covers a broader range of non-cocoa-based candies and sweets.

HSN Codes for Sweet Fruits, Vegetables, and Preparations

Many natural items also possess a “sweet” taste and are classified based on their original form or how they are prepared:

Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants (Chapter 20): This chapter covers fruits, nuts, and vegetables that have been processed, often with added sugar.
- Nuts, Ground-Nuts And Other Seeds, Whether Or Not Mixed Together, Otherwise Prepared Or Preserved: HSN 20081910, HSN 200812, and HSN 2008, all with a 12% GST rate. This includes various sweetened or prepared nuts.
- Other Fruit Preparations (including Pineapples, Cherries, and mixtures): HSN 20089300, HSN 20089100, HSN 20082000, and HSN 20086000, all at 12% GST.
- Jams, Fruit Jellies, Marmalades, Fruit Or Nut Puree And Fruit Or Nut Pastes (e.g., Mango): HSN 20079910, with a 12% GST.
- Fruit Juices (e.g., Cranberry): HSN 20098100, also at 12% GST.
Edible Fruit and Nuts (Chapter 08): This chapter covers fruits in their raw or minimally processed forms.
- Raspberries, Blackberries, Mulberries, Loganberries, Black, White Or Red Currants and Gooseberries: Containing Added Sugar: HSN 08112010, with a 5% GST rate. This specifies sweetened frozen berries.
Edible Vegetables and Certain Roots and Tubers (Chapter 07): Some vegetables are inherently sweet.
- Sweet Potatoes and Similar Roots and Tubers: HSN 07142000, with a 5% GST rate. Other tubers like Manioc (Cassava) (HSN 07141000) and Yautia (HSN 07145000) also fall under this 5% GST rate.

HSN Codes for Sweetened Beverages and Dairy Products

Sweetness also features in beverages and dairy products:

Beverages, Spirits and Vinegar (Chapter 22):
- Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured: HSN 22020 and HSN 220210, with a 28% GST rate. Note that Tender Coconut Water (HSN 22029990) has been omitted from this high rate under certain conditions.
Dairy Produce; Birds Eggs; Natural Honey; Edible Products of Animal Origin (Chapter 04):
- Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter: HSN 04022990, with a 5% GST rate.
- Birds Eggs, Not In Shell, And Egg Yolks, Whether Or Not Containing Added Sugar Or Other Sweetening Matter: HSN 04081900, with a 5% GST rate.

In essence, classifying a “sweet” item for GST purposes requires identifying its primary ingredient and how it is processed. From raw sweet potatoes to refined sugar confectionery, each category has a specific HSN code and corresponding GST rate. Accurate classification is key to compliance and smooth business operations.

FAQs

What does “Sweet HSN Code” mean?

“Sweet HSN Code” refers to the specific Harmonized System of Nomenclature (HSN) code assigned to various food products that are sweet in taste, determining their GST rate.