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GST on Sweets — 5%

Sweets attracts 5% GST under HSN code 1704. Calculate the exact tax below.

Updated for 2026
HSN Code: 1704
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HSN Code for Sweets

HSN Code
1704

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.

GST Rate History for Sweets

Traditional Indian sweets (mithai) attract 5% GST since July 2017. Sugar confectionery without cocoa falls under HSN 1704 at 5%.

Input Tax Credit (ITC) on Sweets

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.

GST Calculation Examples for Sweets

Here are example calculations showing GST on sweets at 5% for common price points:

Base PriceGST (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

Related GST Rates

More in Food & Beverages:

Other items at 5% GST:

Frequently Asked Questions

What is the GST rate on Sweets in India?

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.

What is the HSN code for Sweets?

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.

How to calculate GST on Sweets?

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.

Can I claim input tax credit (ITC) on Sweets?

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.

Has the GST rate on Sweets changed since 2017?

Traditional Indian sweets (mithai) attract 5% GST since July 2017. Sugar confectionery without cocoa falls under HSN 1704 at 5%.