HSN Code for Sugar in India: Raw, Refined, Jaggery and Molasses Classification

The HSN code for sugar in India falls under Chapter 17 of the Customs Tariff Act, 1975. Raw cane sugar is classified under 1701 13 or 1701 14 depending on polarisation, refined white sugar under 1701 99 90, and jaggery (gur) under 1701 13 10 or 1701 14 10. GST on sugar and jaggery is 5%. Molasses attracts 28%. Export policy changes seasonally, with the government imposing MAEQ quotas or shifting between OGL and restricted status through DGFT notifications.

What is the HSN code for sugar in India?

All sugar products derived from cane or beet fall under Chapter 17 of the ITC-HS classification. The primary heading is 1701, which covers cane sugar, beet sugar, and chemically pure sucrose in solid form.

Breakdown by product type:

• 1701 13: Raw cane sugar, not containing added flavouring or colouring, with polarisation above 99.5 degrees
• 1701 14: Raw cane sugar, polarisation below 99.5 degrees
• 1701 91: Khandsari sugar (containing added flavouring or colouring)
• 1701 99 10: Sugar cubes
• 1701 99 90: Refined white sugar (plantation white or crystal sugar)
• 1701 13 10 / 1701 14 10: Jaggery (gur), classified within Chapter 1701 alongside cane sugar
• 1703 10: Cane molasses
• 1703 90: Other molasses

One common classification error: jaggery is sometimes placed under 1702 (other sugars including chemically pure lactose, fructose, etc.). That is incorrect. Jaggery stays in 1701 because it is a direct cane sugar product, not a processed sugar substitute. The CBIC Customs Tariff Schedule makes this distinction based on origin and processing method.

How do I classify raw vs refined vs jaggery sugar?

Classification depends on three factors: source (cane or beet), processing stage, and polarisation reading.

Raw cane sugar goes under 1701 13 if it has a polarisation reading above 99.5 degrees, and 1701 14 if below. Most Indian raw sugar falls in the 1701 14 range because Indian mills typically produce sugar with a polarisation between 97 and 99 degrees.

Refined white sugar (also called plantation white sugar or crystal sugar) is classified under 1701 99 90. This is the standard table sugar sold in retail and used in food manufacturing. If you are filing a Bill of Entry or Shipping Bill for white sugar, this is the code. Note that 1701 99 10 is specifically for sugar cubes, not regular crystal or granulated sugar — a distinction that trips up many filers.

Jaggery (gur) is classified under 1701 13 10 or 1701 14 10, depending on the polarisation of the source cane juice. This catches many importers and exporters off guard because jaggery looks and tastes different from crystal sugar, but the Customs Tariff classifies it by origin (sugarcane), not by form.

Khandsari sugar falls under 1701 91. It is partially refined sugar produced through open-pan evaporation, common in Uttar Pradesh and Maharashtra.

Source: CBIC Customs Tariff, Chapter 17 and GST Council rate schedule, 2025-26.

What is India's sugar export policy?

India's sugar export policy is not static. The government adjusts it based on domestic production, buffer stock levels, and market prices. This means the same HSN code can be freely exportable one quarter and restricted the next.

The two main mechanisms:

MAEQ (Maximum Admissible Export Quantity): The government allocates mill-wise export quotas each sugar season (October to September). Each mill receives an individual quota based on its production capacity and the national exportable surplus calculated by the Department of Food and Public Distribution. Mills can export only up to their allocated MAEQ. These quotas are announced through DGFT notifications, typically early in the season, and mills must complete exports within the validity period or lose unused quota. In practice, MAEQ allocations have ranged from 6 million tonnes (2021-22 season) to zero (2023-24 season, when exports were effectively banned due to a production shortfall). The 2025-26 allocation depends on the monsoon forecast and early-season crushing data.

OGL vs Restricted status: Sugar exports alternate between Open General License (OGL, meaning free to export) and restricted status. When prices drop domestically or stocks build up, DGFT opens exports. When domestic supply tightens, exports get restricted or banned outright.

The India-EU FTA negotiations, still ongoing, have sugar tariff concessions as a contested item. The EU wants greater market access for European beet sugar, while India has kept sugar in its sensitive list. If concessions are agreed, import duty rates under Chapter 17 would change, potentially affecting both pricing and classification treatment for beet sugar imports.

For the 2025-26 sugar season, check the latest DGFT notification on sugar export policy before filing any Shipping Bill. The policy can change mid-season.

Jaggery and molasses exports are generally free, not subject to MAEQ restrictions.

What GST rate applies to sugar products?

GST on sugar products in India:

• Crystal/refined sugar (1701 99 90): 5% GST
• Raw cane sugar (1701 13/14): 5% GST
• Jaggery (1701 13 10 / 1701 14 10): 5% GST
• Khandsari (1701 91): 5% GST
• Molasses (1703): 28% GST

The 28% rate on molasses is worth noting because molasses is the primary byproduct of sugar manufacturing and a raw material for distilleries, ethanol plants, and cattle feed. If you are in the sugar processing chain, the GST differential between sugar (5%) and molasses (28%) affects working capital and input tax credit calculations.

There is no separate cess on sugar under GST as of March 2026. The old sugar cess (pre-GST) was subsumed into the GST rate.

How does Eximoz handle sugar and sweetener classification?

Getting sugar classification right sounds straightforward until you deal with variants like raw sugar of different polarisations, palmyra jaggery vs cane jaggery, or sugar confectionery that crosses into Chapter 17/Chapter 18 territory. Eximoz automates HSN classification for sugar and sweetener products by matching the product description, processing stage, and composition against the full Chapter 17 tariff schedule. If you handle sugar shipments in volume, it saves the manual lookup and reduces the risk of filing the wrong code on a BoE or Shipping Bill. Take a look at eximoz.com.

What are the most common questions about sugar HSN codes in India?

What is the HSN code for white sugar?

Refined white sugar (also called plantation white or crystal sugar) is classified under HSN code 1701 99 90 in India's Customs Tariff. This code covers sugar in solid form that has been processed beyond the raw stage. GST applicable is 5%. Do not confuse this with 1701 99 10, which is specifically for sugar cubes.

Is jaggery classified under the same HSN chapter as sugar?

Yes. Cane jaggery (gur) is classified under 1701 13 10 or 1701 14 10, within Chapter 1701 alongside other cane sugars. It does not fall under 1702. The classification is based on the source material (sugarcane) rather than the final form or processing method.

What is the export policy for sugar from India?

Sugar exports from India are controlled through MAEQ (Maximum Admissible Export Quantity) quotas allocated to individual mills by the DGFT. The policy shifts between OGL and restricted status depending on domestic stock levels and prices. Always check the latest DGFT notification before planning sugar exports.

What GST rate applies to sugar?

Crystal sugar, raw sugar, jaggery, and khandsari all attract 5% GST in India. Molasses is the exception at 28% GST. There is no additional cess on sugar products under the current GST structure.

What is the HSN code for molasses?

Cane molasses is classified under HSN code 1703 10 and other molasses under 1703 90 in India's Customs Tariff. Molasses attracts 28% GST, compared to 5% on sugar and jaggery.