21bill
Food & Grain 5% GST Updated 21 Apr 2026

HSN Code 1701
Sugar

HSN 1701 covers cane and beet sugar including refined white sugar, jaggery (khandsari) in specific forms, and raw sugar. Standard GST rate is 5%.

HSN Code

1701

GST Rate

5%

Preferred UQC

KGS

Rate details & exceptions

White refined sugar, brown sugar, and cane sugar — all 5%. Palmyra jaggery / molasses have separate codes (HSN 1702 for molasses at 28%; jaggery HSN 1702 at 0%).

What HSN 1701 covers

HSN 1701 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.

  • Refined white sugar
  • Raw cane sugar
  • Beet sugar
  • Icing / confectioner sugar
  • Brown sugar

How to enter HSN 1701 on an invoice

On a GST-compliant invoice, add the following for each line item:

  • HSN code: 1701
  • Description: Sugar (or your specific SKU name)
  • UQC: KGS
  • Quantity, rate per unit, taxable value
  • GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)

21bill auto-fills HSN 1701 and the 5% rate the moment you type "sugar" in the item description — so you don't memorise codes.

Questions people ask about HSN 1701

Is jaggery the same HSN as sugar?

No. Jaggery (gud) is HSN 1702, not 1701. Jaggery is exempt from GST (0%). Sugar (HSN 1701) is 5%.

What about molasses?

Molasses is HSN 1702 90 and attracts 28% GST — the highest slab. This is a common surprise for kirana stores starting to stock it.

Can I claim ITC on sugar purchases?

Yes, if you are GST-registered and the sugar is used in further business supply (resale or as input to a taxable product). Claim is blocked only if you use it personally or in exempt supplies.

Related codes

Related on 21bill

Category

All Food & Grain codes →

Every HSN/SAC code we cover in this category.

Who uses this

Kirana & retail stores →

Grocery and food-related HSN codes are daily inventory for kirana shops.

Stop looking up HSN codes manually.

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⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.