| S. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] | 18% | 5% |
| 2 | 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) | 12% | 5% |
| 3 | 1704 | Sugar boiled confectionery | 12% | 5% |
| 4 | 1704 | Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery] | 18% | 5% |
| 5 | 1806 | Chocolates and other food preparations containing cocoa | 18% | 5% |
| 6 | 1905 | Pizza bread, Khakhra, chapathi or roti | 5% | Nil |
| 7 | 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread,khakhra, chapathi, roti) | 18% | 5% |
| 8 | 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 12% | 5% |
| 9 | 2102 | Yeasts (active and inactive); other single cell micro- organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12% | 5% |
| 10 | 2106 (other than 21069020) | Food preparations not elsewhere specified or included [other than pan masala] | 18% | 5% |
*Please note that for NIL rated goods the input tax credit availed on purchase shall be proportionately reversed as per rule 42/43 and hence inflates the cost of purchases/production of such goods/services as compared to prior to change in GST rate.
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