1704 HSN Code: Sugar confectionery

HSN Sub Chapter 1704 represents Sugar confectionery under GST classification. This code helps businesses identify Sugar confectionery correctly for billing, taxation, and trade. With HSN Sub Chapter 1704, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sugar confectionery.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
17	1704	Sugar confectionery (including white chocolate), not containing cocoa	5%	5%

HSN Code 1704

Chapter: 17

Description: Sugar confectionery (including white chocolate), not containing cocoa

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
17041000	Chewing gum, whether or not sugar coated
17049010	Other : Jelly confectionary
17049020	Other : Boiled sweets, whether or not filled
17049030	Other : Toffees, caramels and similar sweets
17049090	Other : Other (White chocolate)

HSN Code 17041000

Chewing gum, whether or not sugar coated

HSN Code 17049010

Other : Jelly confectionary

HSN Code 17049020

Other : Boiled sweets, whether or not filled

HSN Code 17049030

Other : Toffees, caramels and similar sweets

HSN Code 17049090

Other : Other (White chocolate)

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
05/2022	Anand Products (AAR (Authority For Advance Ruling), Madhya Pradesh)
GST-ARA-06/2022-23/B-113	Healthy Life Foodtech Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
ORDER No. AAR/15/2021	Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Order No. AAR/18/2021	K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
ORDER No. AAR/16/2021	Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
13/2018	Smt. Mandalika Sakunthala (Naa (National Anti Profiteering Authority), )
ORDER No. AAR/17/2021	Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
GST-ARA-88/2018-19/B-10	Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
70/2019	Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )
ORDER No. AAR/14/2021	Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. 05/2022

Anand Products (AAR (Authority For Advance Ruling), Madhya Pradesh)

Order No. GST-ARA-06/2022-23/B-113

Healthy Life Foodtech Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. ORDER No. AAR/15/2021

Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. Order No. AAR/18/2021

K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. ORDER No. AAR/16/2021

Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. 13/2018

Smt. Mandalika Sakunthala (Naa (National Anti Profiteering Authority), )

Order No. ORDER No. AAR/17/2021

Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Order No. GST-ARA-88/2018-19/B-10

Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. 70/2019

Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )

Order No. ORDER No. AAR/14/2021

Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)

What products are classified under HSN 1704

It includes Sugar confectionery

Any import/export nuance for Sugar confectionery?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What misclassification mistakes happen with Sugar confectionery?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

What should my invoice and records include for Sugar confectionery?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Do spares or accessories of Sugar confectionery follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Can I claim ITC on inputs and services used for Sugar confectionery?

If your outward supply of Sugar confectionery is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 17

Sub Chapters:

HSN Code 1701 | HSN Code 1702 | HSN Code 1703 | HSN Code 1704

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