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Verified Category: Sugar

HSN Code 1702

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 0%: (i) Jaggery of all types including Cane Jaggery (gur),…; 5%: Palmyra sugar, mishri, batasha, bura, sakar, khadi…; 18%: Artificial honey, whether or not mixed with natural…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1702 specifically identifies palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 1702 on all Tax Invoices for palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 1702

"Classifying palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Sugar category. AasanKhata automatically monitors these shifts for you."