HSN Codes for Sugar & Confectionery
Sugar & sugar confectionery — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 17 covers sugars and sugar confectionery — cane and beet sugar, jaggery, molasses, and confectionery products such as toffees and candies. Sugar traders, sweet manufacturers and confectionery businesses bill using these codes.
Sugar itself attracts a low rate, jaggery is treated concessionally, and manufactured sugar confectionery is taxed higher — up to 18%. Because the same chapter spans basic sugar and finished sweets, the exact product determines the rate, so match it in the table.
Look up your sugar or confectionery item below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] | 5% |
| 1701 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled | 0% (Exempt) |
| 17011702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% |
| 1702 | Artificial honey, whether or not mixed with natural honey | 18% |
| 1702 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled | 0% (Exempt) |
| 1703 | Molasses | 5% |
| 1704 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, | 5% |
Showing 8 HSN codes for this category.
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What is the GST rate on sugar?
Sugar attracts a low GST rate, while sugar confectionery such as toffees and candies is taxed higher (up to 18%). Confirm the figure for your specific product from the table.
Is jaggery taxed under GST?
Jaggery is treated concessionally and may be exempt or attract a low rate depending on whether it is pre-packaged and labelled. Check the specific entry.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.