--- title: "HSN Code for Boiled sweets (filled/unfilled) | HSN 17049020 GST Rate" description: "Find HSN and GST Rates for 17049020 related to Boiled sweets (filled/unfilled) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17049020/" --- # HSN Code 17049020: Boiled sweets (filled/unfilled) - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 17: Sugars and Sugar Confectionery](https://busy.in/hsn/chapter-17/) - [Sub-chapter 1704: Sugar confectionery](https://busy.in/hsn/sub-chapter-1704/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Boiled sweets, whether or not filled | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 17049020 ? It includes Boiled sweets (filled/unfilled) ### Does packaging or labelling change the GST for Boiled sweets (filled/unfilled)? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Can we claim ITC on inputs used to trade Boiled sweets (filled/unfilled)? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Boiled sweets (filled/unfilled)? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Boiled sweets (filled/unfilled) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Boiled sweets (filled/unfilled); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Boiled sweets (filled/unfilled)? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Boiled sweets (filled/unfilled)? Under HSN 17049020, Boiled sweets (filled/unfilled) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 17049020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹714 Cr (+11.64% YoY) — 0.0194% of India's total exports - Imports: ₹120 Cr (+6.59% YoY) — 0.0020% of India's total imports - Trade balance: ₹593 Cr (Surplus); surplus rank #538 of 12657 HSN codes - Share of Sub-Chapter 1704: 37.71% of its exports; import side 47.69% - Rank within Sub-Chapter 1704: #2 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 22.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #722 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +101.32% in FY 2023-24 - Contribution to Sub-Ch. 1704: 37.71% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17049020 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1704 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 213.73 | 0.0094% | — | 25.46% | 25.33 | 0.0007% | — | 16.42% | +188.40 | #1257 | | FY 2019-20 | 124.45 | 0.0057% | −41.77% | 15.67% | 45.36 | 0.0014% | +79.08% | 26.79% | +79.09 | #1772 | | FY 2020-21 | 159.17 | 0.0074% | +27.90% | 17.82% | 74.41 | 0.0026% | +64.04% | 48.97% | +84.76 | #1602 | | FY 2021-22 | 225.64 | 0.0072% | +41.76% | 19.68% | 98.97 | 0.0022% | +33.01% | 46.68% | +126.67 | #1537 | | FY 2022-23 | 317.51 | 0.0088% | +40.72% | 21.40% | 93.37 | 0.0016% | −5.66% | 40.68% | +224.14 | #1283 | | FY 2023-24 | 639.22 | 0.0177% | +101.32% | 34.25% | 112.83 | 0.0020% | +20.84% | 45.99% | +526.39 | #772 | | FY 2024-25 | 713.61 | 0.0194% | +11.64% | 37.71% | 120.26 | 0.0020% | +6.59% | 47.69% | +593.35 | #722 | - CAGR (7-year): exports 22.25%/yr, imports 29.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 17049020 export-import analysis ### Consistent export growth: 22.25% CAGR over 7 years India's exports under HSN Code 17049020 have grown at a compound annual rate of 22.25% over 7 fiscal years, rising from ₹213.73 Crore in FY 2018-19 to ₹713.61 Crore in FY 2024-25. ### HSN Code 17049020 ranked #722 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 17049020 ranks #722 out of 12657 HSN codes by total export value. Within Sub-Chapter 1704, it ranks #2 of 5. By trade surplus, it ranks #538 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 17049020 exports The strongest single-year export movement for HSN Code 17049020 was recorded in FY 2023-24, when exports surged by 101.32% over the prior year. ### India maintains a trade surplus of ₹593.35 Crore in HSN Code 17049020 goods In FY 2024-25, India's exports of ₹713.61 Cr exceeded imports of ₹120.26 Cr, resulting in a trade surplus of ₹593.35 Crore — ranking #538 of 12657 by surplus magnitude. ### Import growth of 29.64% CAGR signals rising demand for Boiled sweets (filled/unfilled) India's imports under HSN Code 17049020 have grown at 29.64% CAGR, reaching ₹120.26 Crore in FY 2024-25. ### HSN Code 17049020 contributes 37.71% of Sub-Chapter 1704 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 1704, HSN Code 17049020 ranks #2 by export value — accounting for 37.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 47.69% share (rank #1). ## Related HSN Codes in Sub-Chapter 1704 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 17049090: Other (White Chocolate)](https://busy.in/hsn/hsn-17049090/) | ₹926 Cr | | #2 | HSN Code 17049020: Boiled sweets (filled/unfilled) (this hsn code) | ₹714 Cr | | #3 | [HSN Code 17041000: Chewing Gum](https://busy.in/hsn/hsn-17041000/) | ₹135 Cr | | #4 | [HSN Code 17049030: Toffees, caramels, & similar sweets](https://busy.in/hsn/hsn-17049030/) | ₹92 Cr | | #5 | [HSN Code 17049010: Jelly Confectionary](https://busy.in/hsn/hsn-17049010/) | ₹26 Cr |