Chapter 17 · Section IV

HSN Code Chapter 17: Sugar, jaggery and sugar confectionery

Sugars and sugar confectionery

Rate distribution

Code	Description	GST rate
1701	Cane or beet sugar and chemically pure sucrose, in solid	Varies
1702	Other sugars, including chemically pure lactose, maltose	Varies
1703	Molasses resulting from the extraction or refining of sugar	5%
1704	Sugar confectionery (including white chocolate), not	5%

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.