| HSN |
17 | Sugars and sugar confectionery | — | — | — | — |
| HSN |
1701 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
1701 | Beet sugar, cane sugar | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
1701 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
1701 | All goods, including refined sugar containing added flavouring or colouring | 12% | 6% | 6% | 6% |
| HSN |
1701 | (i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.; | 0% | 0% | 0% | 0% |
| HSN |
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; CARAMEL — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
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; CARAMEL — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
1702 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
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 | 18% | 9% | 9% | 9% |
| HSN |
1703 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR | 28% | 14% | 14% | 14% |
| HSN |
1704 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
1704 | Sugar boiled confectionery | 12% | 6% | 6% | 6% |
| HSN |
1704 | Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, [groundnut sweets, gajak and sugar boiled | 18% | 9% | 9% | 9% |
| HSN |
170111 | Cane sugar | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170112 | BEET SUGAR | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170113 | CANE SUGAR SPECIFIED IN SUB-HEADING NOTE 2 TO THIS CHAPTER: | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170114 | OTHER CANE SUGAR: | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170191 | REFINED SUGAR CONTAINING ADDED FLAVOURING OR COLOURING MATTER | 12% | 6% | 6% | 6% |
| HSN |
170199 | OTHER : | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170211 | CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER: — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170211 | CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER: — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170219 | OTHER : — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170219 | OTHER : — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170220 | MAPLE SUGAR AND MAPLE SYRUP: — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170220 | MAPLE SUGAR AND MAPLE SYRUP: — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170230 | GLUCOSE AND GLUCOSE SYRUP, NOT CONTAINING FRUCTOSE OR CONTAINING IN THE DRY STATE LESS THAN 20% BY WEIGHT OF FRUCTOSE: — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170230 | GLUCOSE AND GLUCOSE SYRUP, NOT CONTAINING FRUCTOSE OR CONTAINING IN THE DRY STATE LESS THAN 20% BY WEIGHT OF FRUCTOSE: — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170240 | GLUCOSE AND GLUCOSE SYRUP, CONTAINING IN THE DRY STATE AT LEAST 20% BUT LESS THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR : — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170240 | GLUCOSE AND GLUCOSE SYRUP, CONTAINING IN THE DRY STATE AT LEAST 20% BUT LESS THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR : — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170250 | CHEMICALLY PURE FRUCTOSE — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170250 | CHEMICALLY PURE FRUCTOSE — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170260 | OTHER FRUCTOSE AND FRUCTOSE SYRUP, CONTAINING IN THE DRY STATE MORE THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR: — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170260 | OTHER FRUCTOSE AND FRUCTOSE SYRUP, CONTAINING IN THE DRY STATE MORE THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR: — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170290 | OTHER, INCLUDING INVERT SUGAR AND OTHER SUGAR AND SUGAR SYRUP BLENDS CONTAINING IN THE DRY STATE 50% BY WEIGHT OF FRUCTOSE : — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
170290 | OTHER, INCLUDING INVERT SUGAR AND OTHER SUGAR AND SUGAR SYRUP BLENDS CONTAINING IN THE DRY STATE 50% BY WEIGHT OF FRUCTOSE : — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170310 | CANE MOLASSES | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170390 | OTHER : | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170410 | CHEWING GUM, WHETHER OR NOT SUGAR COATED | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
170490 | OTHER : | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011200 | BEET SUGAR | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011310 | CANE JAGGERY | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011320 | KHANDSARI SUGAR | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011390 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011410 | CANE JAGGERY | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011420 | KHANDSARI SUGAR | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17011490 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17019100 | Refined sugar containing added flavouring or colouring matter | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17019910 | SUGAR CUBES | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17019990 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17021110 | IN SOLID FORM — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17021110 | IN SOLID FORM — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17021190 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17021190 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17021910 | IN SOLID FORM — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17021910 | IN SOLID FORM — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17021990 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17021990 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17022010 | IN SOLID FORM — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17022010 | IN SOLID FORM — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17022090 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17022090 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17023010 | GLUCOSE, LIQUID — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17023010 | GLUCOSE, LIQUID — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17023020 | GLUCOSE, SOLID — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17023020 | GLUCOSE, SOLID — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17023031 | IN SOLID FORM — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17023031 | IN SOLID FORM — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17023039 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17023039 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17024010 | GLUCOSE, LIQUID — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17024010 | GLUCOSE, LIQUID — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17024020 | GLUCOSE, SOLID — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17024020 | GLUCOSE, SOLID — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17024031 | IN SOLID FORM — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17024031 | IN SOLID FORM — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17024039 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17024039 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17025000 | CHEMICALLY PURE FRUCTOSE — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17025000 | CHEMICALLY PURE FRUCTOSE — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17026010 | IN SOLID FORM — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17026010 | IN SOLID FORM — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17026090 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17026090 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17029010 | PALMYRA SUGAR — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17029010 | PALMYRA SUGAR — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17029020 | CHEMICALLY PURE MALTOSE — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17029020 | CHEMICALLY PURE MALTOSE — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17029030 | ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17029030 | ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17029040 | CARAMEL — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17029040 | CARAMEL — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17029050 | INSULIN SYRUP — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17029050 | INSULIN SYRUP — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17029090 | OTHER — Artificial honey, whether or not mixed with natural honey | 18% | 9% | 9% | 9% |
| HSN |
17029090 | OTHER — Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17031000 | CANE MOLASSES | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17039010 | MOLASSES, EDIBLE | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17039090 | OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17041000 | CHEWING GUM, WHETHER OR NOT SUGAR COATED | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17049010 | JELLY CONFECTIONARY | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17049020 | BOILED SWEETS, WHETHER OR NOT FILLED | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17049030 | TOFFEES, CARAMELS AND SIMILAR SWEETS | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
17049090 | OTHER | 5% | 2.5% | 2.5% | 2.5% |