HSN Code 17049020 -- – Sugar confectionary (including white chocolate), not containing cocoa – other : (GST Rate 5%)

HSN Code 17049020

Sugar confectionary (including white chocolate), not containing cocoa - other : boiled sweets, whether or not filled

HSN17049020

Sugar confectionary (including white chocolate), not containing cocoa - other : boiled sweets, whether or not filled

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 1704
Subheading: 170490
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Sugar confectionary (including white chocolate), not containing cocoa - other : . GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 17049020?
HSN Code 17049020 is the official Harmonized System of Nomenclature code for Sugar confectionary (including white chocolate), not containing cocoa - other : boiled sweets, whether or not filled, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 17049020?
HSN Code 17049020 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 17049020 belong to?
HSN Code 17049020 falls under Chapter 17 -- Sugars and sugar confectionery of the GST tariff.
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