What is the GST (IGST) rate for HSN code 17041000?

HSN code 17041000 (Candy & Chewing Gum) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 17041000?

The Basic Customs Duty (BCD) for HSN code 17041000 is 45%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 17041000 cover?

HSN code 17041000 covers Candy & Chewing Gum. It sits under Chapter 17 – Sugars and sugar confectionery, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 17041000?

The standard unit of quantity (UQC) for HSN code 17041000 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Candy & Chewing Gum HSN Code 1704

5% IGSTSchedule I

Sugar confectionery (without cocoa), including chewing gum, is classified under HSN heading 1704. Chewing gum and jelly confectionery each have their own tariff item.

Search any HSN code

Heading

1704

Primary code

17041000

GST / IGST

Customs duty (BCD)

45%

Candy & Chewing Gum HSN codes & GST rates

The 8-digit HSN/HS codes under heading 1704 (sugar confectionery (including white chocolate), not containing cocoa). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
17041000	Chewing gum, whether or not sugar coated	5%	45%
17049010	Jelly confectionary	5%	30%

FTA preferential rates: 12 partner agreement(s) listed for 17041000; best preferential rate 0% via ASEAN countries; 8 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for candy & chewing gum?

The HSN code for candy & chewing gum is 1704 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for candy & chewing gum the most common is 17041000, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How candy & chewing gum is classified under HSN

The HSN classification for candy & chewing gum narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 172-digitSugars and sugar confectionery
17044-digit headingSUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA
1704106-digit subheadingSUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA
170410008-digit tariff itemChewing gum, whether or not sugar coated

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Browse all of Chapter 17 Heading 1704 overview

GST on candy & chewing gum

Candy & Chewing Gum (HSN 1704) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 17041000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported candy & chewing gum

When candy & chewing gum (HSN 17041000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 45%, AIDC 45%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹80.3638. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 17041000 →

Conclusion

The HSN code for candy & chewing gum is 1704 at the heading level, with 17041000 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.