HSN 1704: Sugar confectionery – GST Rate

HSN 1704 covers sugar confectionery (including white chocolate), not containing cocoa. GST on HSN 1704 is 5% (rates effective 22 September 2025). This heading has 5 tariff items, for example 1704 10 00, 1704 90 10 and 1704 90 20.

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 1704

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

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa

Reference: Schedule I, S. No. 107 (Spec: 1702 or 1704)

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

Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary

Reference: Schedule I, S. No. 110 (Spec: 1704)

Sub-Headings & Tariff Items Under 1704

Showing 7 sub-classification codes with complete hierarchy descriptions.

1704106-Digit Sub-heading

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > Chewing Gum, Whether Or Not Sugar Coated

170410008-Digit Tariff Item

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > Chewing Gum, Whether Or Not Sugar Coated > Chewing Gum, Whether Or Not Sugar Coated

1704906-Digit Sub-heading

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > Other :

170490108-Digit Tariff Item

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > Other : > Jelly Confectionary

170490208-Digit Tariff Item

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > Other : > Boiled Sweets, Whether Or Not Filled

170490308-Digit Tariff Item

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > Other : > Toffees, Caramels And Similar Sweets

170490908-Digit Tariff Item

Chain: Sugars and sugar confectionery > Sugar Confectionery (Including White Chocolate), Not Containing Cocoa > 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 1703

Molasses Resulting From The Extraction Or Refining Of Sugar

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