Chapter 17:HSN Code & GST Rate for Sugars, sugar confectionery & bubblegum

Rates (%)	Description	HSN Codes	Export and Import HSN Codes
NIL	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	1701	17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990
5%	Beet sugar, cane sugar, (khandsari sugar deleted w.e.f 14/11/2017)	1701	17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990
NIL	Khandsari sugar	1701	17011200, 17011310, 17011320, 17011390, 17011410, 17011420, 17011490, 17019100, 17019910, 17019990
12%	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)	170199	No Export and Import HSN Codes Prescribed
12%	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)	170191	No Export and Import HSN Codes Prescribed
NIL	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	1702	17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090
5%	Palmyra sugar, (Inserted w.e.f 14/11/2017 : mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa).	1702	17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090
18%	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 [other than palmyra sugar and Palmyra jaggery]	1702	17021110, 17021190, 17021910, 17021990, 17022010, 17022090, 17023010, 17023020, 17023031, 17023039, 17024010, 17024020, 17024031, 17024039, 17025000, 17026010, 17026090, 17029010, 17029020, 17029030, 17029040, 17029050, 17029090
28%	Molasses	1703	17031000, 17039010, 17039090
18%	Sugar confectionery (excluding white chocolate and bubble / chewing gum) [inserted w.e.f 14/11/2017 : other than mishri, batasha, bura, sakar, khadi sakhar, harda, sakariya, gatta, kuliya, elaichi dana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak	1704	17041000, 17049010, 17049020, 17049030, 17049090
18%	Chewing gum / bubble gum and white chocolate, not containing cocoa	1704	17041000, 17049010, 17049020, 17049030, 17049090