GST Rates Chapter 17
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 17 : SUGARS AND SUGAR CONFECTIONERY
|
| GST RATES |
|
| Nil : |
| 1. |
|
Cane jaggery (gur) : 1701 |
| 2. |
|
See also Sl. No. 2 of 18% |
|
| 5% : |
| 1. |
|
Beet sugar, cane sugar, khandsari sugar : 1701 |
| 2. |
|
Palmyra sugar : 1702 |
|
| 18% : |
| 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 |
|
|
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : |
|
|
1702 : Palmyra jaggery : Nil] |
| 3. |
|
Sugar confectionery (excluding white chocolate and bubble/chewing gum) : 1704 |
|
| 28% : |
| 1. |
|
Molasses : 1703 |
| 2. |
|
Chewing gum/bubble gum and white chocolate, not containing cocoa : 1704 |
|
