Jaggery HSN Code: Classification of Jaggery and Its Products
Jaggery is a traditional sweetener produced from sugarcane juice or palm sap. Under GST, jaggery and jaggery powder are classified along with sugar and sugar-based products. The GST rate can change depending on whether the product is loose and unbranded or sold in branded pre-packed units.
Jaggery HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 4 |
| Section Title | Guide to HSN Section 04 |
| Section Description | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
| Chapter | |
|---|---|
| Chapter No | 17 |
| Chapter Title | Sugars and Sugar Confectionery |
| Chapter Description | Sugars and sugar confectionery |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 17011200 | Raw sugar – Beet sugar | 5% |
| 17011310 | Cane Jaggery | 0% |
| 17011320 | Raw sugar – Khandsari sugar | 0% |
| 17011390 | Raw sugar – Cane sugar – Other | 5% |
| 17011410 | Cane Jaggery | 0% |
| 17011420 | Khandsari Sugar | 0% |
| 17011490 | Other Cane Sugar (Raw) | 5% |
| 17019100 | Refined sugar with added flavour/color | 12% |
| 17019910 | Other| Other| Sugar Cubes | 12% |
| 17019990 | Cane or Beet Sugar and Chemically Pure Sucrose | 12% |
| 17041000 | Chewing Gum | 18% |
| 17049010 | Jelly Confectionary | 18% |
| 17049020 | Boiled sweets (filled/unfilled) | 12% |
| 17049030 | Toffees, caramels, & similar sweets | 18% |
| 17049090 | Other (White Chocolate) | 18% |
* GST rates may vary based on the latest GST notifications
What Is the HSN Code for Jaggery and Jaggery Powder
Solid cane jaggery is generally classified under sugar headings that cover jaggery and gur. Jaggery powder remains in the same family as it is simply powdered jaggery. Branding, packaging and the way product is marketed decide whether it is treated as exempt, concessional or fully taxable.
How Organic and Pure Jaggery Products Are Classified
Organic jaggery is produced without chemical additives, but classification remains under jaggery and sugar headings. Pure jaggery that contains only concentrated juice is still grouped with jaggery, while jaggery-based sweets with added flavours or nuts may move to sugar preparation entries with different tax positions.
GST Implications on Jaggery Products
For farmers and small producers supplying loose jaggery, GST impact is usually low because of concessional rates or exemptions. Branded packed jaggery attracts GST at the notified rate. Correct jaggery HSN code usage is important to avoid disputes on classification and to ensure proper flow of input tax credit for packaged products.
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Frequently Asked Questions
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Is loose jaggery always exempt from GST?
Not always. Exemption conditions and rates are subject to notifications. Many periods have provided nil or low rates for loose unbranded jaggery, but you should confirm the current position.
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Does jaggery powder have a different HSN code from solid jaggery?
Jaggery powder generally falls in the same sugar heading as solid jaggery, although invoices should clearly describe that the product is in powdered form.
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How is organic jaggery treated for GST classification?
Organic jaggery is normally classified just like regular jaggery. Organic certification does not by itself change the HSN code.
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Are jaggery-based sweets classified under the same code as plain jaggery?
No. Prepared sweets using jaggery along with other ingredients may move to confectionery headings and carry different GST rates.