HSN 1703: Molasses resulting from the extraction or refining of sugar – GST Rate

HSN 1703 covers molasses resulting from the extraction or refining of sugar. GST on HSN 1703 is 5% (rates effective 22 September 2025). This heading has 3 tariff items, for example 1703 10 00, 1703 90 10 and 1703 90 90.

Chapter 17: Sugars and sugar confectionery

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.

GST Rates for Heading 1703

5%CGST 2.5% + SGST 2.5% / IGST 5%

Molasses

Reference: Schedule I, S. No. 109 (Spec: 1703)

Sub-Headings & Tariff Items Under 1703

Showing 5 sub-classification codes with complete hierarchy descriptions.

1703106-Digit Sub-heading

Chain: Sugars and sugar confectionery > Molasses Resulting From The Extraction Or Refining Of Sugar > Cane Molasses

170310008-Digit Tariff Item

Chain: Sugars and sugar confectionery > Molasses Resulting From The Extraction Or Refining Of Sugar > Cane Molasses > Cane Molasses

1703906-Digit Sub-heading

Chain: Sugars and sugar confectionery > Molasses Resulting From The Extraction Or Refining Of Sugar > Other :

170390108-Digit Tariff Item

Chain: Sugars and sugar confectionery > Molasses Resulting From The Extraction Or Refining Of Sugar > Other : > Molasses, Edible

170390908-Digit Tariff Item

Chain: Sugars and sugar confectionery > Molasses Resulting From The Extraction Or Refining Of Sugar > Other : > Other

Other Headings in Chapter 17

HSN 1701

Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form

HSN 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

HSN 1704

Sugar Confectionery (Including White Chocolate), Not Containing Cocoa

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