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Sweets attracts 5% GST under HSN code 1704. Calculate the exact tax below.
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Sweets is classified under HSN code 1704 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for sweets.
Traditional Indian sweets (mithai) attract 5% GST since July 2017. Sugar confectionery without cocoa falls under HSN 1704 at 5%.
Yes, input tax credit (ITC) is available on sweets for registered businesses. If you purchase sweets for business purposes, the GST paid (5%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.
Here are example calculations showing GST on sweets at 5% for common price points:
| Base Price | GST (5%) | CGST (2.5%) | SGST (2.5%) | Total |
|---|---|---|---|---|
| ₹200 | ₹10 | ₹5 | ₹5 | ₹210 |
| ₹500 | ₹25 | ₹13 | ₹13 | ₹525 |
| ₹1,000 | ₹50 | ₹25 | ₹25 | ₹1,050 |
| ₹2,000 | ₹100 | ₹50 | ₹50 | ₹2,100 |
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Sweets attracts 5% GST in India under HSN code 1704. For intra-state sales, this is split into 2.5% CGST and 2.5% SGST. For inter-state sales, 5% IGST applies.
The HSN code for Sweets is 1704. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.
To add 5% GST on sweets: GST Amount = Base Price × 5/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹25, Total = ₹525.
Yes, registered businesses can claim input tax credit on sweets purchased for business purposes. The 5% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.
Traditional Indian sweets (mithai) attract 5% GST since July 2017. Sugar confectionery without cocoa falls under HSN 1704 at 5%.