🎉 Limited Launch Offer · Get Pro for ₹99 · Use Code LAUNCH99
Verified Category: Confectionery

HSN Code 1704

Sugar confectionery (chewing gum, toffees)

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1704 specifically identifies sugar confectionery (chewing gum, toffees) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 1704 on all Tax Invoices for sugar confectionery (chewing gum, toffees)
  • 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 1704

"Classifying sugar confectionery (chewing gum, toffees) correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Confectionery category. AasanKhata automatically monitors these shifts for you."