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 purposes. 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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New GST Rate for HSN Code 1704

GST Rate for Sugar confectionery under HSN Code 1704. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

17

HSN Code

1704

HSN Description

Sugar confectionery (including white chocolate), not containing cocoa

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 1704

Following tariff HSN codes fall under Sugar confectionery.

Tariff HSN

17041000

Description

Chewing gum, whether or not sugar coated

Tariff HSN

17049010

Description

Other : Jelly confectionary

Tariff HSN

17049020

Description

Other : Boiled sweets, whether or not filled

Tariff HSN

17049030

Description

Other : Toffees, caramels and similar sweets

Tariff HSN

17049090

Description

Other : Other (White chocolate)

India’s Trade Performance — HSN Sub-Chapter 1704 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,893 Cr

+1.41% vs FY 2023-24

0.0511% of India’s total exports

India’s Imports

FY 2024-25

₹252 Cr

+2.80% vs FY 2023-24

0.0041% of India’s total imports

Trade Balance

FY 2024-25

₹1,640 Cr

Trade Surplus

Surplus rank #147 of 1233 subchapters

% of Chapter 17

FY 2024-25

8.93%

Share of Chapter 17’s total exports in FY 2024-25

Import side: 1.93% of Chapter 17’s imports

Rank Within Chapter 17

FY 2024-25

#2 of 4

Position by export value among subchapters in Chapter 17

Import-side rank: #3 of 4

At a glance

14.51%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#280

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+29.39%

Peak Growth Year

FY 2022-23 · strongest single-year move

8.93%

Contribution to Ch. 17

Share of Chapter 17 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #317

Balance

+685.33

Exports

839.60 ₹ Cr

0.0366% share

— YoY

7.36% of Ch. 17

Imports

154.27 ₹ Cr

0.0043% share

— YoY

4.02% of Ch. 17

FY 2019-20 Exp. Rank #324

Balance

+624.81

Exports

794.13 ₹ Cr

0.0360% share

−5.42% YoY

5.10% of Ch. 17

Imports

169.32 ₹ Cr

0.0050% share

+9.76% YoY

5.28% of Ch. 17

FY 2020-21 Exp. Rank #327

Balance

+741.35

Exports

893.31 ₹ Cr

0.0415% share

+12.49% YoY

3.83% of Ch. 17

Imports

151.96 ₹ Cr

0.0052% share

−10.25% YoY

2.73% of Ch. 17

FY 2021-22 Exp. Rank #340

Balance

+934.39

Exports

1,146.39 ₹ Cr

0.0365% share

+28.33% YoY

3.02% of Ch. 17

Imports

212.00 ₹ Cr

0.0046% share

+39.51% YoY

9.45% of Ch. 17

FY 2022-23 Exp. Rank #312

Balance

+1,253.84

Exports

1,483.37 ₹ Cr

0.0410% share

+29.39% YoY

2.92% of Ch. 17

Imports

229.53 ₹ Cr

0.0040% share

+8.27% YoY

6.55% of Ch. 17

FY 2023-24 Exp. Rank #268

Balance

+1,620.84

Exports

1,866.15 ₹ Cr

0.0516% share

+25.80% YoY

6.85% of Ch. 17

Imports

245.31 ₹ Cr

0.0044% share

+6.87% YoY

1.38% of Ch. 17

FY 2024-25 Exp. Rank #280

Balance

+1,640.36

Exports

1,892.55 ₹ Cr

0.0511% share

+1.41% YoY

8.93% of Ch. 17

Imports

252.19 ₹ Cr

0.0041% share

+2.80% YoY

1.93% of Ch. 17

CAGR · 7-Year

Exports

14.51% /yr

Imports

8.54% /yr

Consistently Surplus
Chapter 17 total

reference, FY 2024-25

Export

₹21,182.41 Cr

Import

₹13,069.21 Cr

Trade Balance

+8,113.20

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1704 ranks #280 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1704 and GST compliance.

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.

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