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Chapter 17 of the HSN tariff covers Sugars and sugar confectionery. It has 4 headings (4-digit codes) and 41 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
1701 Cane or beet sugar and chemically pure sucrose, in solid form
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
170111 | Cane sugar | Nil or 5% |
170112 | Beet sugar | Nil or 5% |
17011200 | Beet sugar | 5% |
170113 | Cane sugar specified in sub-heading note 2 to this chapter | Nil or 5% |
17011310 | Cane jaggery | Nil or 5% (by packing) |
17011320 | Khandsari sugar | Nil or 5% (by packing) |
17011390 | Other | Nil or 5% (by packing) |
170114 | Other cane sugar | Nil or 5% |
17011410 | Cane jaggery | Nil or 5% (by packing) |
17011420 | Khandsari sugar | Nil or 5% (by packing) |
17011490 | Other | Nil or 5% (by packing) |
170191 | Refined sugar containing added flavouring or colouring matter | Nil or 5% |
17019100 | Refined sugar containing added flavouring or colouring matter | 5% |
170199 | Other | Nil or 5% |
17019910 | Sugar cubes | 5% |
17019990 | Other | Nil or 5% (by packing) |
1702 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
GST: Nil or 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
170211 | Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | Nil or 5% or 18% |
17021110 | In solid form | 5% |
17021190 | Other | 5% |
170219 | Other | Nil or 5% or 18% |
17021910 | In solid form | 5% |
17021990 | Other | 5% |
170220 | Maple sugar and maple syrup | Nil or 5% or 18% |
17022010 | In solid form | 5% |
17022090 | Other | 5% |
170230 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | Nil or 5% or 18% |
17023010 | Glucose, liquid | 5% |
17023020 | Glucose, solid | 5% |
17023031 | In solid form | 5% |
17023039 | Other | 5% |
170240 | Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar | Nil or 5% or 18% |
17024010 | Glucose, liquid | 5% |
17024020 | Glucose, solid | 5% |
17024031 | In solid form | 5% |
17024039 | Other | 5% |
170250 | Chemically pure fructose | Nil or 5% or 18% |
17025000 | Chemically pure fructose | 5% |
170260 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar | Nil or 5% or 18% |
17026010 | In solid form | 5% |
17026090 | Other | 5% |
170290 | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose | Nil or 5% or 18% |
17029010 | Palmyra sugar | 5% |
17029020 | Chemically pure maltose | 5% |
17029030 | Artificial honey, whether or not mixed with natural honey | 18% |
17029040 | Caramel | 5% |
17029050 | Insulin syrup | 5% |
17029090 | Other | 5% |
1703 Molasses resulting from the extraction or refining of sugar
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
170310 | Cane molasses | 5% |
17031000 | Cane molasses | 5% |
170390 | Other | 5% |
17039010 | Molasses, edible | 5% |
17039090 | Other | 5% |
1704 Sugar confectionery (including white chocolate), not containing cocoa
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
170410 | Chewing gum, whether or not sugar coated | 5% |
17041000 | Chewing gum, whether or not sugar coated | 5% |
170490 | Other | 5% |
17049010 | Jelly confectionary | 5% |
17049020 | Boiled sweets, whether or not filled | 5% |
17049030 | Toffees, caramels and similar sweets | 5% |
17049090 | Other | 5% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
