---
title: "HSN Code for Other (White Chocolate) | HSN 17049090 GST Rate"
description: "Find HSN and GST Rates for 17049090 related to Other (White Chocolate) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-17049090/"
---

# HSN Code 17049090: Other (White Chocolate)

- [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 : Other (White chocolate) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 17049090 ?

It includes Other (White Chocolate)

### Any common misclassification issue with Other (White Chocolate)?

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 much GST applies to Other (White Chocolate)?

Under HSN 17049090, Other (White Chocolate) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Other (White Chocolate)?

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 should mixed supplies be billed when Other (White Chocolate) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other (White Chocolate); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other (White Chocolate)?

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.

## India's trade performance: HSN Code 17049090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹926 Cr (−5.54% YoY) — 0.0252% of India's total exports
- Imports: ₹84 Cr (+15.37% YoY) — 0.0014% of India's total imports
- Trade balance: ₹842 Cr (Surplus); surplus rank #405 of 12657 HSN codes
- Share of Sub-Chapter 1704: 48.94% of its exports; import side 33.48%
- Rank within Sub-Chapter 1704: #1 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 14.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #562 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.66% in FY 2021-22
- Contribution to Sub-Ch. 1704: 48.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 17049090

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 | 417.99 | 0.0183% | — | 49.78% | 68.84 | 0.0019% | — | 44.62% | +349.15 | #764 |
| FY 2019-20 | 514.17 | 0.0234% | +23.01% | 64.75% | 63.51 | 0.0019% | −7.74% | 37.51% | +450.66 | #629 |
| FY 2020-21 | 552.38 | 0.0257% | +7.43% | 61.84% | 39.77 | 0.0014% | −37.38% | 26.17% | +512.61 | #627 |
| FY 2021-22 | 749.34 | 0.0239% | +35.66% | 65.37% | 71.93 | 0.0016% | +80.87% | 33.93% | +677.41 | #597 |
| FY 2022-23 | 929.92 | 0.0257% | +24.10% | 62.69% | 86.19 | 0.0015% | +19.82% | 37.55% | +843.73 | #539 |
| FY 2023-24 | 980.51 | 0.0271% | +5.44% | 52.54% | 73.19 | 0.0013% | −15.08% | 29.84% | +907.32 | #523 |
| FY 2024-25 | 926.22 | 0.0252% | −5.54% | 48.94% | 84.44 | 0.0014% | +15.37% | 33.48% | +841.78 | #562 |

- CAGR (7-year): exports 14.18%/yr, imports 3.46%/yr (consistently Surplus)

## Key trade insights: HSN Code 17049090 export-import analysis

### Consistent export growth: 14.18% CAGR over 7 years

India's exports under HSN Code 17049090 have grown at a compound annual rate of 14.18% over 7 fiscal years, rising from ₹417.99 Crore in FY 2018-19 to ₹926.22 Crore in FY 2024-25.

### HSN Code 17049090 ranked #562 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 17049090 ranks #562 out of 12657 HSN codes by total export value. Within Sub-Chapter 1704, it ranks #1 of 5. By trade surplus, it ranks #405 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 17049090 exports

The strongest single-year export movement for HSN Code 17049090 was recorded in FY 2021-22, when exports surged by 35.66% over the prior year.

### India maintains a trade surplus of ₹841.78 Crore in HSN Code 17049090 goods

In FY 2024-25, India's exports of ₹926.22 Cr exceeded imports of ₹84.44 Cr, resulting in a trade surplus of ₹841.78 Crore — ranking #405 of 12657 by surplus magnitude.

### Import growth of 3.46% CAGR signals stable import dependency for Other (White Chocolate)

India's imports under HSN Code 17049090 have grown at 3.46% CAGR, reaching ₹84.44 Crore in FY 2024-25.

### HSN Code 17049090 contributes 48.94% of Sub-Chapter 1704 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 1704, HSN Code 17049090 ranks #1 by export value — accounting for 48.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 33.48% share (rank #2).

## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-17049030/) | ₹92 Cr |
| #5 | [HSN Code 17049010: Jelly Confectionary](https://busy.in/hsn/hsn-17049010/) | ₹26 Cr |