Chapter 174 Tariff Headings
HSN Codes Chapter 17: Sugars and confectionery
Chapter 17 of the GST HSN tariff classifies sugars and sugar confectionery. This chapter contains 4 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 17
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form
GST Rate:
5%Applies to some sub-codes
0% (Nil / exempt)
5%
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
GST Rate:
0% (Nil / exempt)
5%
5%
18%
Molasses Resulting From The Extraction Or Refining Of Sugar
GST Rate:
5%
Sugar Confectionery (Including White Chocolate), Not Containing Cocoa
GST Rate:
5%
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |