GST HSN Chapter 17
Sugars and sugar confectionery
This chapter covers sugars and sugar confectionery such as cane or beet sugar, molasses, caramel, etc.
Simple Summary
Chapter 17 covers Sugars and sugar confectionery.
What is NOT covered?
This chapter excludes Chemically pure sugars (Chapter 29).
UQC Guidance
KGS
GST Rate Summary
Sugar is generally 5%. Confectionery/Gum is 18% or 28%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 17 | Sugars and sugar confectionery | Use |
| 1701 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM | Use |
| 170111 | Cane sugar | Use |
| 170112 | BEET SUGAR | Use |
| 17011200 | BEET SUGAR | Use |
| 170113 | CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER: | Use |
| 17011310 | CANE JAGGERY | Use |
| 17011320 | KHANDSARI SUGAR | Use |
| 17011390 | OTHER | Use |
| 170114 | OTHER CANE SUGAR: | Use |
| 17011410 | CANE JAGGERY | Use |
| 17011420 | KHANDSARI SUGAR | Use |
| 17011490 | OTHER | Use |
| 170191 | REFINED SUGAR CONTAINING ADDED FLAVOURING OR COLOURING MATTER | Use |
| 17019100 | Refined sugar containing added flavouring or colouring matter | Use |
| 170199 | OTHER : | Use |
| 17019910 | SUGAR CUBES | Use |
| 17019990 | OTHER | Use |
| 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 | Use |
| 170211 | CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER: | Use |
| 17021110 | IN SOLID FORM | Use |
| 17021190 | OTHER | Use |
| 170219 | OTHER : | Use |
| 17021910 | IN SOLID FORM | Use |
| 17021990 | OTHER | Use |
| 170220 | MAPLE SUGAR AND MAPLE SYRUP: | Use |
| 17022010 | IN SOLID FORM | Use |
| 17022090 | OTHER | Use |
| 170230 | GLUCOSE AND GLUCOSE SYRUP, NOT CONTAINING FRUCTOSE OR CONTAINING IN THE DRY STATE LESS THAN 20% BY WEIGHT OF FRUCTOSE: | Use |
| 17023010 | GLUCOSE, LIQUID | Use |
| 17023020 | GLUCOSE, SOLID | Use |
| 17023031 | IN SOLID FORM | Use |
| 17023039 | OTHER | Use |
| 170240 | GLUCOSE AND GLUCOSE SYRUP, CONTAINING IN THE DRY STATE AT LEAST 20% BUT LESS THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR : | Use |
| 17024010 | GLUCOSE, LIQUID | Use |
| 17024020 | GLUCOSE, SOLID | Use |
| 17024031 | IN SOLID FORM | Use |
| 17024039 | OTHER | Use |
| 170250 | CHEMICALLY PURE FRUCTOSE | Use |
| 17025000 | CHEMICALLY PURE FRUCTOSE | Use |
| 170260 | OTHER FRUCTOSE AND FRUCTOSE SYRUP, CONTAINING IN THE DRY STATE MORE THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR: | Use |
| 17026010 | IN SOLID FORM | Use |
| 17026090 | OTHER | Use |
| 170290 | OTHER, INCLUDING INVERT SUGAR AND OTHER SUGAR AND SUGAR SYRUP BLENDS CONTAINING IN THE DRY STATE 50% BY WEIGHT OF FRUCTOSE : | Use |
| 17029010 | PALMYRA SUGAR | Use |
| 17029020 | CHEMICALLY PURE MALTOSE | Use |
| 17029030 | ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY | Use |
| 17029040 | CARAMEL | Use |
| 17029050 | INSULIN SYRUP | Use |
| 17029090 | OTHER | Use |
| 1703 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR | Use |
| 170310 | CANE MOLASSES | Use |
| 17031000 | CANE MOLASSES | Use |
| 170390 | OTHER : | Use |
| 17039010 | MOLASSES, EDIBLE | Use |
| 17039090 | OTHER | Use |
| 1704 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA | Use |
| 170410 | CHEWING GUM, WHETHER OR NOT SUGAR COATED | Use |
| 17041000 | CHEWING GUM, WHETHER OR NOT SUGAR COATED | Use |
| 170490 | OTHER : | Use |
| 17049010 | JELLY CONFECTIONARY | Use |
| 17049020 | BOILED SWEETS, WHETHER OR NOT FILLED | Use |
| 17049030 | TOFFEES, CARAMELS AND SIMILAR SWEETS | Use |
| 17049090 | OTHER | Use |