Sugar HSN Code: Understanding HSN Classifications for Sugar Products
Sugar is one of the most common food items in every home, shop and factory canteen. It is used in tea, sweets, bakery products and many packaged foods.
To use the sugar HSN code correctly and charge GST without mistakes, traders, mill owners and food manufacturers need to know how sugar and related products are classified under HSN and which GST rates apply after the changes from 22 September 2025.
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What Is the Sugar HSN Code?
Under GST, sugar is classified in the chapter that covers sugar and sugar confectionery . The main sugar heading covers cane sugar, beet sugar and chemically pure sucrose supplied in solid form such as crystals and cubes.
Most table sugar sold in loose form or in retail packs is covered in this sugar heading. Sugar cubes and sugar sachets are normally treated as the same basic product because they are only different shapes or packings of the same sugar.
Other sweeteners such as glucose, fructose and sugar syrups are grouped in a separate heading that covers other sugars and sugar syrups that do not have added flavour or colour. Sweetening mixes and premixes that contain many ingredients fall in a general food preparation heading and not in the basic sugar heading.
Sugar 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
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 1701 | Pre-packaged sugar & jaggery products | 5% |
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% |
* GST rates may vary based on the latest GST notifications
HSN Code for White Sugar, Sugar Sachets, and Sugar Cubes
White crystal sugar that is used every day in homes and eateries is normally classified under the main sugar heading in the tariff. This heading also covers plantation white sugar and many refined grades supplied in bags or in bulk.
Sugar cubes and sugar sachets used on restaurant tables and in hotel rooms are usually treated as the same product as white table sugar. Only the shape and packing is different so the HSN code for these products in most cases is the same sugar heading.
If the product is not plain sugar but a mix such as a flavoured sweetener or a diet sweetener, it may move out of the sugar heading and into the heading for other food preparations. In that case it carries the food preparation HSN code and the GST rate for that heading.
GST on Sugar and HSN Code Classification
Sugar is treated as an important food item. Under the three slab GST structure that operates from 22 September 2025, basic sugar in solid form usually continues in the lower slab of 5% under the sugar heading.
Other sugar products such as sugar syrups and many sweetening preparations generally fall in the standard slab of 18% under their own HSN codes. This difference in rates makes correct classification important when you create bills.
In practical billing, traders create separate items for loose sugar, bagged sugar, cubes and sachets, but map all of them to the main sugar HSN code with a GST rate of 5%. Syrups and premixes are mapped to their own HSN codes with an 18% rate if they are not covered by any concession.
When businesses file GST returns, outward supplies are reported HSN wise. If sugar sales, syrup sales and sweetener sales are recorded under the correct HSN codes and GST rates, it becomes easy for buyers to claim input tax credit and for the tax department to match returns with e way bills and purchase records.
Conclusion
The sugar HSN code system places plain sugar in solid form under the main sugar heading, while sugar syrups and many sweetening preparations move to related headings for other sugars and food preparations.
Basic sugar used in homes and food businesses generally carries 5% GST under its sugar HSN code, while syrups and premixes often carry 18% GST under their own codes. When traders and manufacturers map each sugar product to the correct HSN family and apply the right GST rate in invoices and returns, they keep billing accurate and reduce the risk of disputes or penalties for wrong classification.
