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

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Services	Postal Services Including Post Office Counter Services, Mail Box Rental Services.	996811	18%	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.	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	–
Manioc, Arrowroot, Salep, Jerusalem Artichokes, Sweet Potatoes And Similar Roots And Tubers With High Starch Or Inulin Content, Fresh, Chilled, Frozen Or Dried, Whether Or Not Sliced Or In The Form Of Pellets; Sago Pith	0714	0%	–	01/07/2017	–
Manioc, Arrowroot, Salep, Jerusalem Artichokes, Sweet Potatoes And Similar Roots And Tubers With High Starch Or Inulin Content, Fresh, Chilled, Frozen Or Dried, Whether Or Not Sliced Or In The Form Of Pellets; Sago Pith	0714	5%	–	01/07/2017	–
(waste and scrap) paper or paperboard	Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks	48194000	18%	–	01/07/2017	–
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like- Folding Cart	48192010	18%	–	01/07/2017	–
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Sacks And B	48193000	18%	–	01/07/2017	–
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like- Folding Cart	48192020	18%	–	01/07/2017	–
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Box Files,	48196000	18%	–	01/07/2017	–
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like 4819 10 Carto	48191010	18%	–	01/07/2017	–
Preparations of cereals, flour, starch or milk; pastrycooks products	Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Sweet Biscuits; Waffles And Wafers –Waff	19053290	18%	–	15/11/2017 13/10/2017	–
Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – – Sweet Biscuits; Waffles And Wafers –Wa	19053219	18%	–	15/11/2017 13/10/2017	–
Bread, Pastry, Cakes, Biscuits And Other Bakerr Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products- Sweet Biscuits; Waffles And Wafers–Sweet B	19053100	18%	–	15/11/2017 13/10/2017	–
Wood and articles of wood; wood charcoal	Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars	44152000	12%	–	01/07/2017	–
Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood	4415	12%	–	01/07/2017	–
Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder	Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Roots And Rhizomes : Sweet Flag	12119048	5%	–	01/07/2017	–
Preparations of vegetables, fruit, nuts or other parts of plants	Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 Sweet Corn (Zea Mays Var. Saccharata)	20058000	12%	–	01/07/2017	–
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles	Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Video Special Effect Equipments —- Paint Box	85437034	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Services

Postal Services Including Post Office Counter Services, Mail Box Rental Services.

996811

18%

Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.

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

–

Manioc, Arrowroot, Salep, Jerusalem Artichokes, Sweet Potatoes And Similar Roots And Tubers With High Starch Or Inulin Content, Fresh, Chilled, Frozen Or Dried, Whether Or Not Sliced Or In The Form Of Pellets; Sago Pith

0714

–

01/07/2017

–

0714

–

01/07/2017

–

(waste and scrap) paper or paperboard

Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks

48194000

18%

–

01/07/2017

–

48192010

18%

–

01/07/2017

–

48193000

18%

–

01/07/2017

–

48192020

18%

–

01/07/2017

–

48196000

18%

–

01/07/2017

–

48191010

18%

–

01/07/2017

–

Preparations of cereals, flour, starch or milk; pastrycooks products

Bread, Pastry, Cakes, Biscuits And Other Bakers Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products – Sweet Biscuits; Waffles And Wafers –Waff

19053290

18%

–

15/11/2017 13/10/2017

–

19053219

18%

–

15/11/2017 13/10/2017

–

Bread, Pastry, Cakes, Biscuits And Other Bakerr Wares, Whether Or Not Containing Cocoa; Communion Wafers, Empty Cachets Of A Kind Suitable For Pharmaceutical Use, Sealing Wafers, Rice Paper And Similar Products- Sweet Biscuits; Waffles And Wafers–Sweet B

19053100

18%

–

15/11/2017 13/10/2017

–

Wood and articles of wood; wood charcoal

Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars

44152000

12%

–

01/07/2017

–

Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood

4415

12%

–

01/07/2017

–

Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder

Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Roots And Rhizomes : Sweet Flag

12119048

–

01/07/2017

–

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

Other Vegetables Prepared Or Preservedotherwise Than By Vinegar Or Acetic Acid, Not Frozen, Other Than Products Of Heading 2006 Sweet Corn (Zea Mays Var. Saccharata)

20058000

12%

–

01/07/2017

–

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Video Special Effect Equipments —- Paint Box

85437034

18%

–

01/07/2017

–

Understand the Sweet Box HSN Codes

The data provided offers insights into various HSN codes, and we can separate them into the categories relevant to a sweet box.

Firstly, for the sweets inside the box, the most relevant chapter is “Preparations of cereals, flour, starch or milk; pastrycooks products.” Within this, we see:

HSN 19053100: Sweet Biscuits, Waffles, and Wafers. These typically attract an 18% GST rate with effective dates from November 15, 2017.

It’s important to note that traditional Indian sweets, often referred to as “mithai,” might fall under different HSN codes, typically under Chapter 17 (Sugar and Sugar Confectionery) or Chapter 21 (Miscellaneous edible preparations) with varying GST rates depending on whether they are branded/packaged or unbranded/loose. While the provided data doesn’t explicitly list these, external information often indicates a 5% GST for unbranded/loose sweets and 18% for branded/packaged ones.

Secondly, for the box itself, if it’s made of paper or paperboard, the relevant chapter is “(waste and scrap) paper or paperboard” with HSN codes starting with 4819:

HSN 48191010: Cartons, Boxes, and Cases, of corrugated paper or paperboard. These are subject to an 18% GST rate effective from July 1, 2017.
HSN 48192010/48192020: Folding cartons, boxes, and cases, of non-corrugated paper or paperboard. These also have an 18% GST rate effective from July 1, 2017.
Other HSN codes under 4819 (like 48193000, 48194000, 48196000) also relate to various packing containers of paper/paperboard, all attracting an 18% GST rate.

If the sweet box is made of wood, HSN codes under Chapter 44, such as 44152000 for Packing Cases, Boxes, Crates, and Similar Packings of Wood, apply, with a 12% GST rate.

Therefore, a “sweet box” in its entirety, as a combination of goods, requires careful classification for each component to ensure correct GST application.

FAQs

What is the HSN code for a paper sweet box?

Paper sweet boxes generally fall under HSN codes starting with 4819, such as 48191010 or 48192010.

What is the GST rate for paper sweet boxes?

The GST rate for paper sweet boxes (under HSN 4819) is typically 18%.

What is the HSN code for sweet biscuits?

Sweet biscuits are classified under HSN code 19053100.

What about wooden sweet boxes?

Wooden packing cases, including sweet boxes, might fall under HSN code 4415, with a GST rate of 12%.

What if I make and sell homemade sweets in simple packaging?

For loose or unbranded sweets, the GST rate is typically 5%, while branded or pre-packaged sweets may attract an 18% GST. The HSN code for the box would still apply separately.

Sweet Box HSN Code

Understand the Sweet Box HSN Codes

HSN Code of similar products

FAQs

What is the HSN code for a paper sweet box?

What is the GST rate for paper sweet boxes?

What is the HSN code for sweet biscuits?

What about wooden sweet boxes?

What if I make and sell homemade sweets in simple packaging?