Chapter 17GST Classification
Sugars and Sugar Confectionery
Covers sugar, jaggery, and sugar confectionery (without cocoa).
Based on Customs Tariff ActUpdated: December 2025
Total Codes63
Dominant RateMost sugar/sweets are 5%. Artificial honey remains 18%.
Includes: Sugar, Jaggery, Candies...
How to find the correct HSN Code in Chapter 17?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 17
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What does Chapter 17 Cover?
Covers sugar, jaggery, and sugar confectionery (without cocoa).
Included
- Cane Sugar
- Jaggery
- Boiled Sweets
- Chewing Gum
- Molasses
Excluded
- ChocolateGo to Ch 18
- Sweetened BeveragesGo to Ch 22
Common Confusions
- • Sugar Candy (Ch 17) vs Chocolate (Ch 18): Cocoa content decides.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 17
Is Jaggery exempt?
Loose Jaggery is exempt. Pre-packaged is 5%.
Is Chewing Gum Ch 17?
Yes, chewing gum without cocoa is Ch 17.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.