Headings in chapter 17 and their GST
| HSN | Description | GST |
|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form10 tariff items | 0% or 5% |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel23 tariff items | 0% or 5% or 18% |
| 1703 | Molasses resulting from the extraction or refining of sugar3 tariff items | 5% |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa5 tariff items | 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 17 covers
Chapter 17 of the tariff is "Sugars and sugar confectionery". It has 4 four-digit headings and 41 eight-digit tariff items, such as 1701 (Cane or beet sugar and chemically pure sucrose, in solid), 1702 (Other sugars, including chemically pure lactose, maltose,), 1703 (Molasses resulting from the extraction or refining of sugar).
GST rates in chapter 17
Most of its tariff items are taxed at 5%. By tariff item: 8 at 5%. For 33 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 17 goods?
Most of its tariff items are taxed at 5%. Of the 41 eight-digit codes in chapter 17, 8 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 1701?
Heading 1701 is "Cane or beet sugar and chemically pure sucrose, in solid form". GST: 0% or 5%.