Sweets HSN Code

GST rates and HSN code for Sweets.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Sugars and sugar confectioneryPalmyra 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, Anarsa17025%01/07/2017
Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other : Boiled Sweets, Whether Or Not Filled1704902012%25/01/2018 15/11/2017 1/07/2017
Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other : Toffees, Caramels And Similar Sweets1704903018%25/01/2018 15/11/2017 1/07/2017
Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other : Other1704909018%25/01/2018 15/11/2017 1/07/2017

The Sweet HSN Code

For businesses dealing in the delightful world of sweets, understanding the relevant Harmonized System of Nomenclature (HSN) code is crucial for accurate GST compliance. The provided data offers a glimpse into how different types of sweets are classified under this system. Let’s unwrap the details.

Exploring HSN Codes for Various Sweet Delights

The data primarily places sweets under Chapter 17 (Sugars and sugar confectionery). However, the GST rates and specific HSN codes vary depending on the type of sweet:

  • Traditional Indian Sweets and Sugar Preparations (5% GST): A broad category including items like Palmyra Sugar, Mishri, Batasha, Bura, and a list of regional favorites such as Chikkis (Puffed Rice, Peanut, Sesame, Til), Tilpatti, Tilrevdi, Sugar Makhana, Groundnut Sweets, Gajak, Khaja, Khajuli, and Anarsa fall under a 5% GST rate. The specific HSN code for this category is 1702.
  • Boiled Sweets (12% GST): Under the heading “Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other,” boiled sweets, whether filled or not, are classified under HSN code 17049020 and attract a 12% GST rate.
  • Toffees, Caramels, and Similar Sweets (18% GST): This category, also under “Sugar Confectionary…”, with HSN code 17049030, carries an 18% GST rate.
  • Other Sugar Confectionery (18% GST): A residual category for sugar confectionery not containing cocoa and not specifically listed as boiled sweets or toffees/caramels falls under HSN code 17049090 with an 18% GST rate.

FAQs

Which HSN chapter generally covers sweets?

Sweets are generally covered under Chapter 17 of the HSN code, which deals with sugars and sugar confectionery.

Do all types of sweets have the same GST rate?

No, the GST rate varies depending on the type of sweet. Traditional Indian sweets listed have a 5% rate, boiled sweets have 12%, and toffees, caramels, and other sugar confectionery have 18%.

What is the HSN code for common traditional Indian sweets like chikki and gajak?

These items are listed under HSN code 1702 with a 5% GST rate.

What is the GST rate for boiled sweets and toffees?

Boiled sweets (HSN 17049020) have a 12% GST rate, while toffees and caramels (HSN 17049030) have an 18% GST rate.

Has the GST rate for sugar confectionery changed recently based on this data?

Yes, the data indicates rate revisions for HSN codes under 170490 on 25/01/2018 and 15/11/2017, in addition to the initial rate on 01/07/2017.

Open Your Free Demat Account Now!

Step into a world of zero fees and limitless opportunities!

pocketful logo

2022-25 Pocketful. All rights reserved, Built with in India

Version -5.76

app image 1app image 2

Explore

Calculatorsfooter arrow down icon
Popular Calculatorsfooter arrow down icon
Group Stocksfooter arrow down icon

Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800