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Unbranded sweets rate of tax

Suthaniya P (131 Points)

04 December 2024

Please tell me unbranded sweets rate of tax with notification.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178732 Points)
Replied 04 December 2024

Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017, provides the initial framework for GST rates.
Notification No. 34/2017-Central Tax (Rate) dated October 13, 2017, further clarifies the classification and rates applicable to namkeen and sweets based on branding.

The GST rate for most unbranded Indian sweets is 5%. This includes traditional sweets such as laddu, jalebi, etc.
Composition Scheme For small manufacturers who opt for the composition scheme, the GST rate can be as low as 1%.
Some specific types of sweets, or branded sweets, fall under a higher GST rate of 18%, particularly those categorized under HSN code 1704.

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Suthaniya P (131 Points)
Replied 04 December 2024

Thank you.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178732 Points)
Replied 04 December 2024

You are welcome.

Suthaniya P (131 Points)
Replied 04 December 2024

HSN 1704 rate of tax 12/18 . Please clarification.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178732 Points)
Replied 04 December 2024

The GST rate for HSN code 1704 (which refers to sugar confectionery, including white sugar, candies, and similar products) is 18%. This rate applies to a wide range of sugar-based confectionery items.

However, please note that specific items within HSN 1704 may have different GST rates based on their classification and other details (such as the type of ingredients, processing, etc.). For example, some items may be taxed at a lower rate under exemptions or concessions, such as certain kinds of sweets or bakery products.