Chapter 17 Sugar and sugar confectionery.

Sr. No. chapter Heading Description Rate of GST
1.
  1. Cane jiggery (gur) [1701]
  2. Palmyra jaggery [1701]
Nil
2.
  1. Beet sugar, cane sugar, khandsari sugar [1701]
  2. Palmyra sugar [1702]
5%
3.
  1. Refined sugar containing added flavouring or colouring matter, sugar cubes [1701 91, 1701 99]
  2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar
  3. Sugar confectionery (excluding white chocolate and bubble / chewing gum)[1704]
18%
4.
  1. Molasses [1703]
  2. Chewing gum / bubble gum and white chocolate, not containing cocoa [1704]
28%