Lekhae
HSN 1704: Sugar confectionery
HSN code 1704 covers: Sugar confectionery (including white chocolate), not containing cocoa.
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 1704 in the HSN/SAC column and 5 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 1704
This heading has 2 subheadings, including: Sugar confectionery; chewing gum, whether or not sugar-coated, not containing cocoa, Sugar confectionery; (excluding chewing gum, including white chocolate), not containing cocoa. Use the HSN/SAC finder to pin down the exact code.
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →