What is the GST (IGST) rate for HSN code 17019990?

HSN code 17019990 (Sugar) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 17019990?

The Basic Customs Duty (BCD) for HSN code 17019990 is 100%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 17019990 cover?

HSN code 17019990 covers Sugar. 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 17019990?

The standard unit of quantity (UQC) for HSN code 17019990 is kg, as listed in the Customs Tariff.

What is the HSN code for refined sugar and jaggery?

Refined sugar (other) is classified under 17019990 and sugar cubes under 17019910. Cane jaggery falls under 17011310 and beet sugar under 17011200, all within heading 1701.

HSN Code Finder · Product

Sugar HSN Code 1701

Q: What is the HSN code for Sugar?

The HSN code for Sugar is 17019990, classified under Chapter 17 – Sugars and sugar confectionery of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Sugar is classified under HSN heading 1701 (cane or beet sugar and chemically pure sucrose). Refined sugar, sugar cubes, cane jaggery and beet sugar each map to distinct 8-digit tariff items.

Search any HSN code

Heading

1701

Primary code

17019990

GST / IGST

Customs duty (BCD)

100%

Sugar HSN codes & GST rates

The 8-digit HSN/HS codes under heading 1701 (cane or beet sugar and chemically pure sucrose, in solid form ---- raw sugar not containing added flavouring or colouring matter :). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
17019990	- Other	5%	100%
17019910	- Sugar cubes	5%	100%
17011310	Cane jaggery	5%	100%
17011200	Beet sugar	5%	100%

FTA preferential rates: 4 partner agreement(s) listed for 17019990; best preferential rate 0% via Nepal; 3 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for sugar?

The HSN code for sugar is 1701 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for sugar the most common is 17019990, 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 sugar is classified under HSN

The HSN classification for sugar 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
17014-digit headingCANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM ---- Raw sugar not containing added flavouring or colouring matter :
1701996-digit subheading- Other :
170199908-digit tariff item- Other

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

GST on sugar

Sugar (HSN 1701) 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 17019990 — 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 sugar

When sugar (HSN 17019990) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 100%, AIDC 100%, 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: ₹236. 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 17019990 →

Conclusion

The HSN code for sugar is 1701 at the heading level, with 17019990 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.