Sugar HSN Code 1701 and GST Rate
Cane or beet sugar and chemically pure sucrose, raw or refined, in solid form.
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- HSN code
- 1701
- GST rate
- 5%
- Chapter
- 17: Sugar and confectionery
- Before 22 Sep 2025
- No change
What is the HSN code for sugar?
Sugar falls under HSN 1701, in chapter 17 (Sugar and confectionery).
Ordinary white sugar is refined cane sugar of subheading 170199 and is taxed at 5% whether loose or packed. Flavoured or coloured sugar and sugar cubes were moved down to 5% on 22 September 2025. Sugar confectionery such as toffees and boiled sweets is heading 1704, also at 5%.
| Code | Description |
|---|---|
| 170113 | Raw cane sugar made without centrifugation (khandsari type) |
| 170114 | Other raw cane sugar |
| 170199 | Refined sugar without added flavour or colour |
| 170191 | Refined sugar with added flavouring or colouring |
GST rate on sugar
The GST rate on sugar is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1701 |
| Above Rs 5 crore | 6 on every invoice | 170113, 170114, 170199 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 17 |
Sample GST invoice line for sugar
Here is how a line for sugar looks on a tax invoice within one state: 50 × kg at Rs 44.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Sugar | 1701 | 50 × kg | 44.00 | 2,200.00 | 55.00 | 55.00 | 2,310.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 110.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 17 at a glance
Chapter 17 (Sugar and confectionery) covers: Cane and beet sugar, other sugars, molasses and sugar confectionery.
Related HSN codes
Products often bought, sold or invoiced together with sugar:
Perguntas frequentes
What is the HSN code for sugar?
Sugar falls under HSN 1701: cane or beet sugar and chemically pure sucrose, raw or refined, in solid form. Common 6 digit codes are 170113 for raw cane sugar made without centrifugation (khandsari type) and 170114 for other raw cane sugar.
What is the GST rate on sugar?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
How many digits of the sugar HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1701 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 170113, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.