Understanding HS Code For Sweets
Sweets and confectionery hold a special place in Indian culture and are also an important segment of international trade. From traditional Indian sweets to chocolates, toffees, and candies, each product is classified under the Harmonized System (HS) codes for customs, taxation, and trade.
Sweets mainly fall under:
- Chapter 17 – Sugars And Sugar Confectionery
- Chapter 18 – Cocoa And Cocoa Preparations
The exact HS code depends on whether the sweet contains cocoa, is sugar-based, or is a traditional Indian mithai.
Importance Of HS Code For Sweets
Correct HS classification of sweets is important for:
- Customs Clearance: Avoids penalties and delays in import/export.
- GST Compliance: Ensures correct tax rates are applied.
- Export Benefits: Enables businesses to claim government incentives.
- Standardization: Provides uniform trade classification across countries.
HS Code Classification For Sweets
Some important HS codes for sweets and confectionery include:
- 170490 – Sugar confectionery (chewing gum, candies, toffees, lollipops, etc.)
- 180631 / 180632 – Chocolate sweets (filled/unfilled)
- 180690 – Other cocoa preparations (including chocolate-coated sweets)
- 210690 – Traditional sweets and food preparations not classified elsewhere (Indian mithai such as rasgulla, gulab jamun, barfi, peda, laddoo, etc.)
GST Rates For Sweets In India
The GST Council has fixed GST rates for sweets depending on product type:
- Sugar confectionery (candies, toffees, chewing gum): 18% GST
- Chocolate and cocoa-based sweets: 18% GST
- Indian sweets and mithai (barfi, rasgulla, gulab jamun, laddoo, etc.): 5% GST
This ensures traditional sweets remain affordable while packaged confectionery attracts a higher slab.
HS Codes And GST Rates For Sweets
Here’s a ready-to-use table listing popular sweet categories, HS codes, and GST rates:
🍭 GST Rates on Sweets & Confectionery (2025)
| 🍬 Product | 📦 HS Code | 📋 Category | 💰 GST Rate |
|---|---|---|---|
| 🍭 Sugar Confectionery (Candies, Toffees) | 170490 | Sugar-based sweets, not containing cocoa | 18% |
| 😋 Chewing Gum | 170410 | Sugar confectionery in gum form | 18% |
| 🍫 Chocolate Sweets (Filled) | 180631 | Chocolate with creamy or nut fillings | 18% |
| 🍫 Chocolate Sweets (Unfilled) | 180632 | Plain chocolate bars and sweets | 18% |
| 🍪 Other Cocoa Preparations | 180690 | Chocolate-coated or cocoa-based sweets | 18% |
| 🍡 Traditional Indian Sweets (Barfi, Rasgulla, etc.) | 210690 | Desi mithai & milk-based sweets | 5% |
| 🥣 Sweet Mix Powders (e.g. Gulab Jamun Mix) | 210690 | Ready-to-cook Indian dessert mixes | 5% |
🍬 Note: Most packaged candies and chocolates are taxed at 18%, but traditional Indian sweets and mixes enjoy a reduced 5% GST rate.
Final Thoughts
Sweets are classified under Chapter 17 (sugar confectionery), Chapter 18 (chocolate-based sweets), and Chapter 21 (traditional Indian sweets and mixes). In India, packaged confectionery attracts 18% GST, while Indian mithai and sweet mixes attract 5% GST.
For exporters, correct HS code classification is crucial to access global markets and claim government incentives.
FAQs
Sugar confectionery (candies, toffees, chewing gum) falls under HS Code 170490.
Chocolate sweets fall under HS Code 180631/180632.
Traditional Indian sweets attract 5% GST.
Both sugar-based and cocoa-based confectionery attract 18% GST.
Yes, HS codes are harmonized globally at the 6-digit level, though countries may extend them to 8 or 10 digits.
