The sugar hsn code is 1701 for cane and beet sugar, refined or raw, and GST on sugar is 5%. Jaggery (gur), khandsari and rab sit in the same group: loose jaggery is nil, while jaggery or jaggery powder sold pre-packaged and labelled is 5%.
Glucose, mishri and batasha are 5% under 1702, and artificial honey is the odd item at 18%. This page lists the codes, a sugar trader's bill and the packed rule for gur. Other staples, from rice to spices, are listed from the food hub.
Sugar and jaggery: codes and GST rates
Item / HSN / GST- White sugar, refined sugar5%Cane or beet sugar
- Raw cane sugar5%Unrefined; some grades 1701 13
- Flavoured or coloured sugar5%Including cubes
- Jaggery (gur), looseNilNot pre-packaged and labelled
- Jaggery and jaggery powder, pre-packaged and labelled5%Branded packs
- Khandsari sugar and rab, looseNilSame jaggery entry
- Glucose, fructose, maltose5%Other sugars
- Mishri, batasha, bura, sakar5%Traditional sugars
- Sugar syrups and invert sugar5%Not flavoured
- Artificial honey18%Specific entry
- Molasses5%Sugar industry by-product
Quick facts
HSN heading
1701: cane or beet sugarGST rate
5% (2.5% CGST + 2.5% SGST)Jaggery
Nil loose, 5% pre-packaged and labelledRate before the reform
5% for sugarDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveArtificial honey
18%
Sugar hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Raw cane sugar | 1701 14 | 5% |
| White or refined sugar | 1701 99 | 5% |
| Sugar cubes, flavoured sugar | 1701 91 | 5% |
| Jaggery (gur), loose | 1701 | Nil |
| Jaggery, packed and labelled | 1701 | 5% |
| Jaggery powder, packed | 1701 | 5% |
| Khandsari, rab, loose | 1701 | Nil |
| Liquid glucose, dextrose | 1702 | 5% |
| Mishri, batasha, bura | 1702 | 5% |
| Molasses | 1703 | 5% |
| Artificial honey | 1702 90 | 18% |
Jaggery hsn code and gst rate
Jaggery of all types, including cane jaggery, palmyra jaggery, khandsari and rab, is nil when it is not pre-packaged and labelled. Jaggery sold in labelled retail packs, and jaggery powder in packets, is 5%. A gur trader selling blocks from a sack or by weight at the shop sells loose jaggery, which is nil.
1701 hsn code gst rate
Sugar of all kinds under 1701 is 5%, loose or packed. The rate did not change in the reform. Sugar mills sell in 50 kg or 100 kg bags, mostly to traders and food factories, who take credit of the 5%.
Glucose, mishri and batasha
Other sugars such as glucose, fructose and maltose, and sugar syrups, are 1702 at 5%. Traditional products such as palmyra sugar, mishri, batasha, bura, sakar and elaichidana are also 5%. Artificial honey, even when mixed with natural honey, is 18%; natural honey is on the honey page.
Sugar trader's invoice
Wholesale bill inside the state: Sugar S-30, 50 kg bags, HSN 1701 99, 100 bags, taxable value Rs 2,05,000. CGST 2.5% Rs 5,125. SGST 2.5% Rs 5,125. Total Rs 2,15,250.
Sugar loads need an e-way bill. A sweet shop or bakery buying sugar can take credit of the 5% if its own sales are taxable. See chocolate and sweets.
Sugar gst rate in sweets, drinks and bakeries
Sugar is an input for many businesses. A sweet shop, bakery or juice maker buying sugar at 5% and selling taxable goods can use that credit. A drinks maker selling sweetened drinks at 40% can also use it. A business selling only nil rated goods, such as a seller of loose gur and fresh produce, cannot take credit on sugar it buys.
Sugar cane and farm sales
Sugarcane sold by farmers is fresh produce and not taxed in their hands. Sugar mills buying cane from farmers pay no GST on that purchase. Molasses sold by mills is 1703 at 5%.
Sugar traders and gur sellers should read this as background only. The packed and labelled test decides the rate for gur, so check the definition on the GST portal and ask a GST practitioner or chartered accountant before treating any pack as loose.
Frequently asked questions
How much GST is charged on sugar?
Sugar under 1701 is taxed at 5%.
What is the jaggery hsn code and gst rate?
Jaggery sits in 1701. Gur sold loose by weight is nil; gur in a labelled retail pack is 5%.
What is the jaggery powder hsn code?
Jaggery powder follows the jaggery entry under 1701, and packed jaggery powder is 5%.
What is the 1701 hsn code gst rate?
5%.
Is GST charged on mishri and batasha?
Yes, at 5%.