---
title: "2940 HSN Code | HSN Code for Pure sugars excluding common types in India"
description: "Know more about 2940 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2940 covering Pure sugars excluding common types."
canonical: "https://busy.in/hsn/sub-chapter-2940/"
---

# HSN Sub-chapter 2940: Pure sugars excluding common types

Sugars, chemically pure, other than sucrose actose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters and their salts, other than products of headings 2937, 2938 or 2939

Part of [Chapter 29: Organic Chemicals](https://busy.in/hsn/chapter-29/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 29400000 | [Cortisone/Hydrocortisone/Prednisone/Prednisolone](https://busy.in/hsn/hsn-29400000/) |

## Frequently asked questions

### What products are classified under HSN 2940

It includes Pure sugars excluding common types

### Does packaging or branding change how GST applies to Pure sugars excluding common types?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Pure sugars excluding common types is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### If I repair and return Pure sugars excluding common types, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What misclassification mistakes happen with Pure sugars excluding common types?

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.

### Is the composition scheme suitable if I mainly trade Pure sugars excluding common types?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### What should my invoice and records include for Pure sugars excluding common types?

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.

## India's trade performance: HSN Sub-Chapter 2940 (FY 2024-25)

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

- Exports: ₹210 Cr (−32.13% YoY) — 0.0057% of India's total exports
- Imports: ₹498 Cr (+33.03% YoY) — 0.0082% of India's total imports
- Trade balance: −₹288 Cr (Deficit); surplus rank #819 of 1233 sub-chapters
- Share of Chapter 29: 0.12% of its exports; import side 0.22%
- Rank within Chapter 29: #38 of 42 by export value; import-side #36

### Key metrics

- Export CAGR: 16.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #692 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +72.78% in FY 2020-21
- Contribution to Ch. 29: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2940

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. 29 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 29 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 82.60 | 0.0036% | — | 0.06% | 193.78 | 0.0054% | — | 0.12% | −111.18 | #747 |
| FY 2019-20 | 87.58 | 0.0040% | +6.03% | 0.07% | 189.96 | 0.0057% | −1.97% | 0.14% | −102.38 | #747 |
| FY 2020-21 | 151.32 | 0.0070% | +72.78% | 0.11% | 233.75 | 0.0080% | +23.05% | 0.16% | −82.43 | #654 |
| FY 2021-22 | 187.18 | 0.0060% | +23.70% | 0.11% | 684.17 | 0.0150% | +192.69% | 0.32% | −496.99 | #673 |
| FY 2022-23 | 315.13 | 0.0087% | +68.36% | 0.18% | 384.58 | 0.0067% | −43.79% | 0.17% | −69.45 | #607 |
| FY 2023-24 | 308.79 | 0.0085% | −2.01% | 0.18% | 374.38 | 0.0067% | −2.65% | 0.17% | −65.59 | #615 |
| FY 2024-25 | 209.57 | 0.0057% | −32.13% | 0.12% | 498.03 | 0.0082% | +33.03% | 0.22% | −288.46 | #692 |

- CAGR (7-year): exports 16.79%/yr, imports 17.04%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2940 export-import analysis

### Consistent export growth: 16.79% CAGR over 7 years

India's exports under HSN Sub-Chapter 2940 have grown at a compound annual rate of 16.79% over 7 fiscal years, rising from ₹82.60 Crore in FY 2018-19 to ₹209.57 Crore in FY 2024-25.

### HSN Sub-Chapter 2940 ranked #692 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2940 ranks #692 out of 1233 sub-chapters by total export value. Within Chapter 29, it ranks #38 of 42. By trade surplus, it ranks #819 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2940 exports

The strongest single-year export movement for HSN Sub-Chapter 2940 was recorded in FY 2020-21, when exports surged by 72.78% over the prior year.

### India records a trade deficit of ₹288.46 Crore in HSN Sub-Chapter 2940 goods

In FY 2024-25, India's imports of ₹498.03 Cr exceeded exports of ₹209.57 Cr, resulting in a trade deficit of ₹288.46 Crore — ranking #819 of 1233 by surplus magnitude.

### Import growth of 17.04% CAGR signals rising demand for Pure sugars excluding common types

India's imports under HSN Sub-Chapter 2940 have grown at 17.04% CAGR, reaching ₹498.03 Crore in FY 2024-25.

### HSN Sub-Chapter 2940 contributes 0.12% of Chapter 29 exports — ranked #38

Among the 42 sub-chapters under Chapter 29, HSN Sub-Chapter 2940 ranks #38 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #36).

## Related Sub-Chapters in Chapter 29

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2933: Heterocyclic nitrogen compounds](https://busy.in/hsn/sub-chapter-2933/) | ₹37,363 Cr |
| #2 | [HSN Sub-Chapter 2902: Cyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2902/) | ₹15,293 Cr |
| #3 | [HSN Sub-Chapter 2942: Other organic compounds](https://busy.in/hsn/sub-chapter-2942/) | ₹10,794 Cr |
| #4 | [HSN Sub-Chapter 2941: Antibiotics](https://busy.in/hsn/sub-chapter-2941/) | ₹8,911 Cr |
| #5 | [HSN Sub-Chapter 2921: Amine- function compounds](https://busy.in/hsn/sub-chapter-2921/) | ₹7,834 Cr |
| #6 | [HSN Sub-Chapter 2924: Internal combustion engines](https://busy.in/hsn/sub-chapter-2924/) | ₹6,530 Cr |
| #7 | [HSN Sub-Chapter 2915: Monocarboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2915/) | ₹6,424 Cr |
| #8 | [HSN Sub-Chapter 2934: Nucleic acids & derivatives](https://busy.in/hsn/sub-chapter-2934/) | ₹6,343 Cr |
| #9 | [HSN Sub-Chapter 2922: Oxygen-function amino-compounds](https://busy.in/hsn/sub-chapter-2922/) | ₹5,810 Cr |
| #10 | [HSN Sub-Chapter 2909: Ethers, ether-alcohols, peroxides](https://busy.in/hsn/sub-chapter-2909/) | ₹5,590 Cr |
| #38 | HSN Sub-Chapter 2940: Pure sugars excluding common types (this hsn sub-chapter) | ₹210 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2901 | [Acyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2901/) |
| 2902 | [Cyclic hydrocarbons](https://busy.in/hsn/sub-chapter-2902/) |
| 2903 | [Halogenated hydrocarbons derivatives](https://busy.in/hsn/sub-chapter-2903/) |
| 2904 | [Hydrocarbon derivatives](https://busy.in/hsn/sub-chapter-2904/) |
| 2905 | [Acyclic alcohols & derivatives](https://busy.in/hsn/sub-chapter-2905/) |
| 2906 | [Cyclic alcohols & derivatives](https://busy.in/hsn/sub-chapter-2906/) |
| 2907 | [Phenols & derivatives](https://busy.in/hsn/sub-chapter-2907/) |
| 2908 | [Halogenated phenol derivatives](https://busy.in/hsn/sub-chapter-2908/) |
| 2909 | [Ethers, ether-alcohols, peroxides](https://busy.in/hsn/sub-chapter-2909/) |
| 2910 | [Epoxides & Derivatives](https://busy.in/hsn/sub-chapter-2910/) |
| 2911 | [Acetals & derivatives](https://busy.in/hsn/sub-chapter-2911/) |
| 2912 | [Aldehydes & derivatives](https://busy.in/hsn/sub-chapter-2912/) |
| 2913 | [Halogenated compounds](https://busy.in/hsn/sub-chapter-2913/) |
| 2914 | [Ketones & quinones](https://busy.in/hsn/sub-chapter-2914/) |
| 2915 | [Monocarboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2915/) |
| 2916 | [Unsaturated acids](https://busy.in/hsn/sub-chapter-2916/) |
| 2917 | [Polycarboxylic Acids](https://busy.in/hsn/sub-chapter-2917/) |
| 2918 | [Carboxylic acids and derivatives](https://busy.in/hsn/sub-chapter-2918/) |
| 2919 | [Phosphoric Esters](https://busy.in/hsn/sub-chapter-2919/) |
| 2920 | [Inorganic acid esters and salts](https://busy.in/hsn/sub-chapter-2920/) |
| 2921 | [Amine- function compounds](https://busy.in/hsn/sub-chapter-2921/) |
| 2922 | [Oxygen-function amino-compounds](https://busy.in/hsn/sub-chapter-2922/) |
| 2923 | [Quaternary ammonium compounds](https://busy.in/hsn/sub-chapter-2923/) |
| 2924 | [Internal combustion engines](https://busy.in/hsn/sub-chapter-2924/) |
| 2925 | [Carboxyimide compounds](https://busy.in/hsn/sub-chapter-2925/) |
| 2926 | [Nitrile-function compounds](https://busy.in/hsn/sub-chapter-2926/) |
| 2927 | [Diazo-, azo- or azoxy-compounds](https://busy.in/hsn/sub-chapter-2927/) |
| 2928 | [Hydrazine derivatives](https://busy.in/hsn/sub-chapter-2928/) |
| 2929 | [Compounds with other nitrogen function](https://busy.in/hsn/sub-chapter-2929/) |
| 2930 | [Organo-sulphur compounds](https://busy.in/hsn/sub-chapter-2930/) |
| 2931 | [Other organo-inorganic compounds](https://busy.in/hsn/sub-chapter-2931/) |
| 2932 | [Oxygen heterocyclic compounds](https://busy.in/hsn/sub-chapter-2932/) |
| 2933 | [Heterocyclic nitrogen compounds](https://busy.in/hsn/sub-chapter-2933/) |
| 2934 | [Nucleic acids & derivatives](https://busy.in/hsn/sub-chapter-2934/) |
| 2935 | [Sulphonamides](https://busy.in/hsn/sub-chapter-2935/) |
| 2936 | [Provitamins & vitamins, synthesized](https://busy.in/hsn/sub-chapter-2936/) |
| 2937 | [Hormones & derivatives, synthesized](https://busy.in/hsn/sub-chapter-2937/) |
| 2938 | [Natural glycosides & derivatives](https://busy.in/hsn/sub-chapter-2938/) |
| 2939 | [Vegetable alkaloids & derivatives](https://busy.in/hsn/sub-chapter-2939/) |
| 2941 | [Antibiotics](https://busy.in/hsn/sub-chapter-2941/) |
| 2942 | [Other organic compounds](https://busy.in/hsn/sub-chapter-2942/) |