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Sub Chapters under Sugars and Sugar Confectionery

The following Sub Chapters fall under HSN Chapter 17:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
1701
New GST Rate
5%
Old GST Rate
5%
Description
Cane or beet sugar and chemically pure sucrose, in solid form, jaggery of all types including cane jaggery (gur), palmyra jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled.
Sub Chapter
1702
New GST Rate
5%
Old GST Rate
28%
Description
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,
Sub Chapter
1703
New GST Rate
5%
Old GST Rate
5%
Description
Molasses resulting from the extraction or refining of sugar
Sub Chapter
1704
New GST Rate
5%
Old GST Rate
5%
Description
Sugar confectionery (including white chocolate), not containing cocoa

Case Laws Related to Chapter 17

Order Number
Description
Description
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
05/2022
Description
Anand Products (AAR (Authority For Advance Ruling), Madhya Pradesh)
Description
M/S. Madhurya Chemicals (AAR (Authority For Advance Ruling), Maharashtra)
Description
M/S Madhurya Chemicals (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
40
Description
Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Healthy Life Foodtech Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Order Number
UP ADRG 19/2023
Description
Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Order Number
TN/08/AAR/2020
Description
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
KER/53/2019
Description
P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala)
Order Number
07/AAAR/18/4/2019
Description
Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
Dcm Shriram Limited (Madras High Court, Tamil Nadu)
Description
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
Description
Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
57/2019
Description
Ms. Santosh Kumari And Others, Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Order Number
13/2018
Description
Smt. Mandalika Sakunthala (Naa (National Anti Profiteering Authority), )
Description
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Description
Union Of India & Others (Sc (Supreme Court), )
Description
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
70/2019
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )
Description
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.