17049090 is the designated HSN classification for Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other, categorized under Chapter 17 – Sugars And Sugar Confectioner in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 17 – Sugars And Sugar Confectioner
Below are related HSN codes from Chapter 17 – Sugars And Sugar Confectioner for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Sugars And Sugar Confectioner... | 17011200 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17011310 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17011320 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17011390 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17011410 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17011420 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17011490 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 2.5%/Nil | 2.5%/Nil | 5%/Nil |
| Sugars And Sugar Confectioner... | 17019100 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 6.00% | 6.00% | 12.00% |
| Sugars And Sugar Confectioner... | 17019910 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 6.00% | 6.00% | 12.00% |
| Sugars And Sugar Confectioner... | 17019990 | Cane Or Beet Sugar And Chemically Pure Sucrose, In... | 0.06 | 0.06 | 0.12 |
GST Rates for HSN 17049090
The tax structure for Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other under HSN Code 17049090 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 17 – Sugars And Sugar Confectioner.
Who Should Use HSN Code 17049090?
All businesses supplying Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other are obligated to use HSN 17049090 on tax invoices. From producers to retailers within Sugars And Sugar Confectioner, Chapter 17 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other? Secure GST registration to handle taxes on HSN 17049090 classified goods. Businesses with international operations in Sugars And Sugar Confectioner need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 17049090 accurately for Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 17 – Sugars And Sugar Confectioner to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 17049090 belong to?
HSN Code 17049090 falls under Chapter 17 – Sugars And Sugar Confectioner in the GST tariff schedule. This chapter covers various goods including Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other.
Is IGST applicable on Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other?
Yes, IGST at 18.00% is applicable when Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Can e-commerce sellers use HSN Code 17049090?
Yes, e-commerce sellers dealing in Sugar Confectionary (Including White Chocolate), Not Containing Cocoa - Other : Other must use HSN 17049090 on their invoices. This applies to all online platforms operating under Sugars And Sugar Confectioner classification.
How do I start an import business for Sugars And Sugar Confectioner goods?
To import goods under Sugars And Sugar Confectioner, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
