Sweets HSN Code and GST Classification
Sweets and mithai are an important part of daily life in India. They are sold by small sweet shops , large chains, bakeries and modern retail stores in many different forms.
To use the sweets HSN code correctly and charge GST in the right way, shop owners, manufacturers and distributors need to understand how sweets are classified under HSN and how the GST rate generally applies after the changes from 22 September 2025.
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What is the HSN Code for Sweets under GST?
Under GST, sweets are treated as food products and are classified in the chapters that cover sugar, cocoa products, sweet preparations and bakery items. Traditional Indian sweets or sweetmeats usually fall in a heading that covers sweet based food preparations not covered elsewhere. Sugar confectionery and chocolates are placed in their own headings and many bakery sweets come under the heading for bread, cakes and biscuits.
There is no single HSN code that covers every type of sweet. The correct classification depends on the main ingredients and the way the product is sold. For example a box of laddus or barfi is different from a chocolate bar, and both are different from a packed slice of cake. Each follows its own HSN family even though all are sweet products.
In day to day trade most businesses map common mithai items such as laddus, barfi, peda and rasgulla to one sweet preparations HSN family, and map chocolates and sugar candies to their own confectionery family. Bakery sweets like pastry, muffins and sweet buns are often mapped to the bakery heading in the food chapter.
Sweets HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 4 | Guide to HSN Section 04 | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
Chapter Classification
4 Digit HSN Code Classification
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% |
| 17041000 | Chewing Gum | 18% |
| 17049010 | Jelly Confectionary | 18% |
| 17049020 | Boiled sweets (filled/unfilled) | 12% |
| 17049030 | Toffees, caramels, & similar sweets | 18% |
| 17049090 | Other (White Chocolate) | 18% |
| 19051000 | Crispbread | 18% |
| 19052000 | Gingerbread | 18% |
| 19053100 | Sweet biscuits | 18% |
| 19053211 | Chocolate Coated Communion Wafers | 18% |
| 19053219 | Other Communion Wafers | 18% |
| 19053290 | Waffles and wafers: Other | 18% |
| 19054000 | Rusks/Toasted Bread/Khakhra/Chapati | 5% |
| 19059010 | Other | Pastries And Cakes | 18% |
| 19059020 | Biscuits (Other) | 18% |
| 19059030 | Savoury/salted extruded products | 18% |
| 19059040 | Papad | 0% |
| 19059090 | Bread, Pastry, Biscuits & Bakers’ Wares | 18% |
* GST rates may vary based on the latest GST notifications
GST Rate for Sweets and HSN Code
After the move to three main GST slabs from 22 September 2025, many essential food items are kept at zero or at a low rate while processed and branded sweet products usually fall in the 5% or 18% slabs. Traditional sweets and mithai that are sold as sweet preparations without strong branding are often kept at 5% under the sweet preparations HSN family, subject to the value and packing conditions in the notifications.
Sugar confectionery such as candies, lollipops and toffees, as well as chocolates and cocoa based sweets, are generally taxed at 18% under their own confectionery and chocolate HSN families. These products are treated as discretionary items and therefore remain in the standard slab rather than in the lower slab for basic food.
Cakes, pastries and other sweet bakery items are also generally placed in the standard 18% slab under the bakery HSN family, although plain bread and some basic bakery items can enjoy a lower or zero rate. The GST rate may vary depending on specific notifications and conditions so businesses should always confirm the latest position for special products.
Because different sweets can fall in different HSN families and rate slabs, it is important for sweet shop owners and food manufacturers to set up clear item wise mapping in their accounting software. Each product should carry an accurate description, the correct HSN family and the matching GST rate so that invoices and reports remain consistent.
How to File Sweets HSN Code for GST Returns?
For GST filing, outward supplies of sweets are reported HSN wise in the return. This means that sales of traditional sweets under the sweet preparations family are grouped together, while sales of chocolates, sugar confectionery and bakery sweets are shown under their own HSN families with the matching tax rate.
Businesses usually create separate item codes for mithai, chocolates and bakery sweets in their billing system. At the end of the tax period, the software gives HSN wise summaries of taxable value and GST for each group of sweets. These values are then used to fill the HSN summary in the return.
If a sweet shop sells both loose sweets from the counter and pre packed branded boxes, the loose sales and the packed sales may still use the same sweet preparations HSN family but the tax treatment can differ where specific conditions apply for branded and packaged goods. Careful mapping and correct invoice descriptions help in showing this difference clearly.
Once the correct HSN mapping is in place, filing of sweets HSN code in GST returns becomes a simple reporting exercise. Regular checking of item masters and periodic review of product ranges keeps the mapping aligned with the latest GST rules and prevents classification errors.
Conclusion
The sweets HSN code framework places traditional Indian sweets, sugar confectionery, chocolates and sweet bakery items in different headings based on ingredients and product form. Traditional mithai often enjoys a lower 5% GST rate under the sweet preparations family, while chocolates, candies and many bakery sweets remain in the standard 18% slab.
By assigning each sweet product to the correct HSN family and applying the right GST rate in invoices and returns, businesses can keep their pricing clear, protect their customers input tax credit and reduce the risk of notices or penalties for wrong classification of sweet products.
