--- title: "1704 HSN Code | HSN Code for Sugar confectionery in India" description: "Know more about 1704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1704 covering Sugar confectionery." canonical: "https://busy.in/hsn/sub-chapter-1704/" --- # HSN Sub-chapter 1704: Sugar confectionery Sugar confectionery (including white chocolate), not containing cocoa Part of [Chapter 17: Sugars and Sugar Confectionery](https://busy.in/hsn/chapter-17/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 17041000 | [Chewing Gum](https://busy.in/hsn/hsn-17041000/) | | 17049010 | [Jelly Confectionary](https://busy.in/hsn/hsn-17049010/) | | 17049020 | [Boiled sweets (filled/unfilled)](https://busy.in/hsn/hsn-17049020/) | | 17049030 | [Toffees, caramels, & similar sweets](https://busy.in/hsn/hsn-17049030/) | | 17049090 | [Other (White Chocolate)](https://busy.in/hsn/hsn-17049090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 1704 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,893 Cr (+1.41% YoY) — 0.0511% of India's total exports - Imports: ₹252 Cr (+2.80% YoY) — 0.0041% of India's total imports - Trade balance: ₹1,640 Cr (Surplus); surplus rank #147 of 1233 sub-chapters - Share of Chapter 17: 8.93% of its exports; import side 1.93% - Rank within Chapter 17: #2 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 14.51% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #280 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +29.39% in FY 2022-23 - Contribution to Ch. 17: 8.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1704 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 Ch. 17 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 17 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 839.60 | 0.0366% | — | 7.36% | 154.27 | 0.0043% | — | 4.02% | +685.33 | #317 | | FY 2019-20 | 794.13 | 0.0360% | −5.42% | 5.10% | 169.32 | 0.0050% | +9.76% | 5.28% | +624.81 | #324 | | FY 2020-21 | 893.31 | 0.0415% | +12.49% | 3.83% | 151.96 | 0.0052% | −10.25% | 2.73% | +741.35 | #327 | | FY 2021-22 | 1,146.39 | 0.0365% | +28.33% | 3.02% | 212.00 | 0.0046% | +39.51% | 9.45% | +934.39 | #340 | | FY 2022-23 | 1,483.37 | 0.0410% | +29.39% | 2.92% | 229.53 | 0.0040% | +8.27% | 6.55% | +1,253.84 | #312 | | FY 2023-24 | 1,866.15 | 0.0516% | +25.80% | 6.85% | 245.31 | 0.0044% | +6.87% | 1.38% | +1,620.84 | #268 | | FY 2024-25 | 1,892.55 | 0.0511% | +1.41% | 8.93% | 252.19 | 0.0041% | +2.80% | 1.93% | +1,640.36 | #280 | - CAGR (7-year): exports 14.51%/yr, imports 8.54%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1704 export-import analysis ### Consistent export growth: 14.51% CAGR over 7 years India's exports under HSN Sub-Chapter 1704 have grown at a compound annual rate of 14.51% over 7 fiscal years, rising from ₹839.60 Crore in FY 2018-19 to ₹1,892.55 Crore in FY 2024-25. ### HSN Sub-Chapter 1704 ranked #280 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1704 ranks #280 out of 1233 sub-chapters by total export value. Within Chapter 17, it ranks #2 of 4. By trade surplus, it ranks #147 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1704 exports The strongest single-year export movement for HSN Sub-Chapter 1704 was recorded in FY 2022-23, when exports surged by 29.39% over the prior year. ### India maintains a trade surplus of ₹1,640.36 Crore in HSN Sub-Chapter 1704 goods In FY 2024-25, India's exports of ₹1,892.55 Cr exceeded imports of ₹252.19 Cr, resulting in a trade surplus of ₹1,640.36 Crore — ranking #147 of 1233 by surplus magnitude. ### Import growth of 8.54% CAGR signals stable import dependency for Sugar confectionery India's imports under HSN Sub-Chapter 1704 have grown at 8.54% CAGR, reaching ₹252.19 Crore in FY 2024-25. ### HSN Sub-Chapter 1704 contributes 8.93% of Chapter 17 exports — ranked #2 Among the 4 sub-chapters under Chapter 17, HSN Sub-Chapter 1704 ranks #2 by export value — accounting for 8.93% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.93% share (rank #3). ## Related Sub-Chapters in Chapter 17 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 1701: Pre-packaged sugar & jaggery products](https://busy.in/hsn/sub-chapter-1701/) | ₹17,923 Cr | | #2 | HSN Sub-Chapter 1704: Sugar confectionery (this hsn sub-chapter) | ₹1,893 Cr | | #3 | [HSN Sub-Chapter 1702: Lactose and sugars](https://busy.in/hsn/sub-chapter-1702/) | ₹1,120 Cr | | #4 | [HSN Sub-Chapter 1703: Sugar molasses](https://busy.in/hsn/sub-chapter-1703/) | ₹248 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 1701 | [Pre-packaged sugar & jaggery products](https://busy.in/hsn/sub-chapter-1701/) | | 1702 | [Lactose and sugars](https://busy.in/hsn/sub-chapter-1702/) | | 1703 | [Sugar molasses](https://busy.in/hsn/sub-chapter-1703/) |