--- title: "HSN Code for Toffees, caramels, & similar sweets | HSN 17049030 GST Rate" description: "Find HSN and GST Rates for 17049030 related to Toffees, caramels, & similar sweets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17049030/" --- # HSN Code 17049030: Toffees, caramels, & similar sweets - [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 : Toffees, caramels and similar sweets | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 17049030 ? It includes Toffees, caramels, & similar sweets ### How should mixed supplies be billed when Toffees, caramels, & similar sweets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Toffees, caramels, & similar sweets; Nil for exempt items if applicable). ### How much GST applies to Toffees, caramels, & similar sweets? Under HSN 17049030, Toffees, caramels, & similar sweets attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Toffees, caramels, & similar sweets? 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 Toffees, caramels, & similar sweets? 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 Toffees, caramels, & similar sweets? 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. ## India's trade performance: HSN Code 17049030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹92 Cr (−21.59% YoY) — 0.0025% of India's total exports - Imports: ₹18 Cr (−44.21% YoY) — 0.0003% of India's total imports - Trade balance: ₹73 Cr (Surplus); surplus rank #1848 of 12657 HSN codes - Share of Sub-Chapter 1704: 4.83% of its exports; import side 7.20% - Rank within Sub-Chapter 1704: #4 of 5 by export value; import-side #4 ### Key metrics - Export CAGR: -1.69% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2789 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.70% in FY 2022-23 - Contribution to Sub-Ch. 1704: 4.83% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17049030 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 | 101.34 | 0.0044% | — | 12.07% | 22.70 | 0.0006% | — | 14.71% | +78.64 | #2004 | | FY 2019-20 | 77.79 | 0.0035% | −23.24% | 9.80% | 24.55 | 0.0007% | +8.15% | 14.50% | +53.24 | #2302 | | FY 2020-21 | 97.36 | 0.0045% | +25.16% | 10.90% | 14.88 | 0.0005% | −39.39% | 9.79% | +82.48 | #2099 | | FY 2021-22 | 74.82 | 0.0024% | −23.15% | 6.53% | 20.50 | 0.0004% | +37.77% | 9.67% | +54.32 | #2790 | | FY 2022-23 | 102.28 | 0.0028% | +36.70% | 6.90% | 26.68 | 0.0005% | +30.15% | 11.62% | +75.60 | #2498 | | FY 2023-24 | 116.69 | 0.0032% | +14.09% | 6.25% | 32.57 | 0.0006% | +22.08% | 13.28% | +84.12 | #2383 | | FY 2024-25 | 91.50 | 0.0025% | −21.59% | 4.83% | 18.17 | 0.0003% | −44.21% | 7.20% | +73.33 | #2789 | - CAGR (7-year): exports -1.69%/yr, imports -3.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 17049030 export-import analysis ### Export decline: -1.69% CAGR over 7 years India's exports under HSN Code 17049030 have declined at a compound annual rate of -1.69% over 7 fiscal years, falling from ₹101.34 Crore in FY 2018-19 to ₹91.50 Crore in FY 2024-25. ### HSN Code 17049030 ranked #2789 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 17049030 ranks #2789 out of 12657 HSN codes by total export value. Within Sub-Chapter 1704, it ranks #4 of 5. By trade surplus, it ranks #1848 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 17049030 exports The strongest single-year export movement for HSN Code 17049030 was recorded in FY 2022-23, when exports surged by 36.70% over the prior year. ### India maintains a trade surplus of ₹73.33 Crore in HSN Code 17049030 goods In FY 2024-25, India's exports of ₹91.50 Cr exceeded imports of ₹18.17 Cr, resulting in a trade surplus of ₹73.33 Crore — ranking #1848 of 12657 by surplus magnitude. ### Import growth of -3.64% CAGR signals stable import dependency for Toffees, caramels, & similar sweets India's imports under HSN Code 17049030 have grown at -3.64% CAGR, reaching ₹18.17 Crore in FY 2024-25. ### HSN Code 17049030 contributes 4.83% of Sub-Chapter 1704 exports — ranked #4 Among the 5 HSN codes under Sub-Chapter 1704, HSN Code 17049030 ranks #4 by export value — accounting for 4.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.20% share (rank #4). ## 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)](https://busy.in/hsn/hsn-17049020/) | ₹714 Cr | | #3 | [HSN Code 17041000: Chewing Gum](https://busy.in/hsn/hsn-17041000/) | ₹135 Cr | | #4 | HSN Code 17049030: Toffees, caramels, & similar sweets (this hsn code) | ₹92 Cr | | #5 | [HSN Code 17049010: Jelly Confectionary](https://busy.in/hsn/hsn-17049010/) | ₹26 Cr |