Sugars and sugar confectionery

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
1701 or 1702 Jiggery of all types including cane jiggery and palmyra jiggery Nil Nil Nil Nil
1701 Beet sugar, cane sugar, khandsari sugar 2.5% 2.5% 5% Nil
1701 khandsari sugar Nil Nil Nil Nil
1702 Palmyra sugar 2.5% 2.5% 5% Nil
1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 6% 6% 12% Nil
1702 Other sugars, maltose, glucose and fructose, including chemically pure lactose, in solid form; artificial honey, whether or not mixed with natural honey; caramel, sugar syrups not containing added flavouring or colouring matter; 9% 9% 18% Nil
1704 Sugar confectionery (excluding white chocolate and bubble / chewing gum) 9% 9% 18% Nil
1703 Chewing gum/bubble gum and white chocolate, not containing cocoa 9% 9% 18% Nil
1704 molasses 14% 14% 28% Nil