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Sweets (sugar confectionery, toffee) is classified under HSN heading 1704. It is also called candy. GST as on 26 October 2026: 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Sweets (sugar confectionery, toffee)?
GST on Sweets (sugar confectionery, toffee) as on 26 October 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| 5% | 1704 | Palm sugar, mishri, batasha, bura, chikkis, til revdi, gajak, groundnut sweets, khaja, anarsa and similar traditional sugar sweets. | 9/2025-CT(R), entry 107 |
| 5% | 1704 | If you sell sugar confectionery without cocoa, including white chocolate and boiled sugar sweets, GST is 5%. | 9/2025-CT(R), entry 110 |
GST rate on Sweets (sugar confectionery, toffee) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 18% or 28% |
| 15 November 2017 | 24 January 2018 | 5% or 18% |
| 25 January 2018 | 21 September 2025 | 5%, 12% or 18% |
| 22 September 2025 | today | 5% |
The GST rate on Sweets (sugar confectionery, toffee) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
1704 Sugar confectionery (including white chocolate), not containing cocoa
| Code | Description (as in the tariff) |
|---|---|
170410 | Chewing gum, whether or not sugar coated |
17041000 | Chewing gum, whether or not sugar coated |
170490 | Other |
17049010 | Jelly confectionary |
17049020 | Boiled sweets, whether or not filled |
17049030 | Toffees, caramels and similar sweets |
17049090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Sugar (Chini)
1701 - Jaggery (gur)
1701 - Pickles
2001 - Sauces and ketchup
2103 - Bread (Pav)
1905 - Detergent and washing powder
3402 - Sanitary napkins and diapers
9619 - Tissue paper and napkins
4818 - Towels and bedsheets
6302 - Carpets and floor coverings
5701 - Bags, handbags and wallets
4202 - LPG (cooking gas, gas cylinder)
2711
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.
