Quick classification guide
4-digit heading: Pick the broad category (e.g. 1701).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 17
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 17
Sugars and Sugar Confectionery. Cane sugar is 5%. Chewing gum, white chocolate, and jelly sweets are 18%.
Included
- Cane Sugar
- Jaggery
- Boiled Sweets
- Chewing Gum
- Molasses
Excluded
- ChocolateGo to Ch 18
- Sweetened BeveragesGo to Ch 22
Expert insights
Jaggery (Gur) is Exempt. Refined Sugar is Taxable.
- • Sugar Candy (Ch 17) vs Chocolate (Ch 18): Cocoa content decides.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
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.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.