HSN Code 1704: Sugar confectionery, including chocolates
HSN code 1704 classifies sugar confectionery, including chocolates under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Sugar confectionery, including chocolates falls in this bucket. Full ITC available.
Sample Calculation for Sugar confectionery, including chocolates
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 1704
Use HSN code 1704 on every tax invoice for sugar confectionery, including chocolates. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 1704
What is HSN code 1704?
HSN code 1704 classifies sugar confectionery, including chocolates under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Sugar confectionery, including chocolates?
Sugar confectionery, including chocolates attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Sugar confectionery, including chocolates exempt from GST?
No. Sugar confectionery, including chocolates attracts 18% GST on every taxable sale.