|
HSN Code |
|
|
|
Noti No. CT(Rate) |
|
1. |
1701 |
Beet sugar, cane sugar, 3[***] (S.No.91 Sch.I) |
2.5% |
2.5% |
|
28.06.2017 |
9[1A |
1701 or 1702 |
11[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]] (S.No.91A Sch.I)
9. Inserted by Noti. No. 06/2022-CT Rate (S.No.745) dated 13.07.2022 w.e.f. 18.07.2022
11. Subs. by Noti. No. 03/2023-CT Rate (S.No.795) dated 28.02.2023 w.e.f. 01.03.2023 for "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled" |
2.5% |
2.5% |
|
13.07.2022 |
2. |
1701 or 1702 |
10[(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled] (S.No.94 Sch.)
6. Subs. by Noti. No.42/2017 (S.No.119) dated 14-11-2017 w.e.f. 15-11-2017, for "Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery"
10. Subs. by Noti. No. 07/2022-CT Rate (S.No.746) dated 13.07.2022 w.e.f. 18.07.2022 for "6[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]" |
Ex |
Ex |
|
28.06.2017 |
3. |
4[1701 91, 1701 99 |
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) (S.No.32A Sch.II)] w.e.f. 15.11.2017
|
6% |
6% |
|
14.11.2017 |
4. |
1701 91, 1701 99
|
All goods, including refined sugar containing added flavouring or colouring
matter, sugar cubes (S.No.10 Sch.III)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
9% |
9% |
|
28.06.2017 |
5. |
1[1702 or 1704] |
2[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, groundnut sweets, gajak, khaja, khajuli, anarsa] (S.No.92 Sch.I) |
2.5% |
2.5% |
|
28.06.2017 |
6. |
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 than
palmyra sugar and Palmyra jaggery]
(S.No.11 Sch.III) |
9% |
9% |
|
28.06.2017 |
7. |
1703 |
|
14% |
14% |
|
28.06.2017 |
8. |
7[1704 |
Sugar boiled confectionery (S.No.32AA Sch.II)]
|
6% |
6% |
|
25.01.2018 |
9. |
1704 |
5[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, 8[groundnut sweets, gajak and sugar boiled confectionery]]
(S.No.12 Sch.III) |
9% |
9% |
|
28.06.2017 |
10. |
1704
|
Chewing gum / bubble gum and white
chocolate, not containing cocoa
(S.No.2 Sch.IV)
[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]
|
14% |
14% |
|
28.06.2017 |
|