The HSN code for cane jaggery (gur) is generally 17011310 or 17011410, depending on its tariff classification. In India, pre-packaged and labelled cane jaggery attracts 5% GST, while jaggery sold other than pre-packaged and labelled is nil-rated.
What Is the HSN Code for Cane Jaggery?
Cane jaggery is a traditional sweetener produced by concentrating sugarcane juice. It is commonly sold as solid blocks, lumps or powder.
Cane jaggery falls under Chapter 17 of the Indian Customs Tariff, which covers sugars and sugar confectionery.
The relevant tariff codes are:
| HSN Code | Description |
|---|---|
| 17011310 | Cane jaggery under the specific cane sugar subheading |
| 17011410 | Cane jaggery under other cane sugar |
Both codes appear in India’s tariff schedule. The appropriate eight-digit classification depends on the product’s characteristics and the applicable subheading notes.
GST Rate on Cane Jaggery in India
The GST rate on cane jaggery depends on whether it qualifies as pre-packaged and labelled under GST law.
| Type of Supply | GST Rate |
|---|---|
| Pre-packaged and labelled cane jaggery | 5% |
| Cane jaggery other than pre-packaged and labelled | Nil (0%) |
For taxable supplies, the GST components are 2.5% CGST and 2.5% SGST for intra-state transactions, or 5% IGST for inter-state transactions.
What Does Pre-Packaged and Labelled Mean?
Under GST, this generally refers to goods placed in a package without the purchaser being present, where the package is required to bear declarations under the Legal Metrology Act and applicable rules.
Not every sealed package automatically attracts GST. Businesses must consider the packaging, quantity and applicable labelling requirements.
For example, jaggery sold loose by weight is generally nil-rated. A qualifying retail package of jaggery that meets the legal definition of pre-packaged and labelled attracts 5% GST.
GST Calculation Example for Packaged Cane Jaggery
Suppose a wholesaler sells qualifying pre-packaged and labelled cane jaggery worth ₹10,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹10,000 |
| GST @ 5% | ₹500 |
| Total invoice value | ₹10,500 |
If the same value of jaggery is supplied in a form that qualifies for the nil-rated entry, no GST is charged.
Does the Form of Cane Jaggery Affect Its HSN Code?
Cane jaggery is available in several forms, including solid blocks, granules and powder.
The physical form alone does not necessarily determine a different HSN classification.
However, the manufacturing process, composition and any added ingredients may affect the appropriate tariff item.
For example, ordinary cane jaggery and a confectionery product made using jaggery should not automatically be assigned the same HSN code.
Businesses should verify the classification of flavoured jaggery preparations or products containing additional ingredients separately.
Cane Jaggery vs Refined Sugar: HSN Classification
Although both products are derived from sugarcane, their tariff classification and GST treatment can differ.
| Product | Relevant HSN Heading | GST Treatment |
|---|---|---|
| Cane jaggery | 1701 | Nil or 5%, depending on packaging and labelling |
| Refined cane sugar | 1701 | Generally 5% |
Unlike ordinary refined sugar, cane jaggery has a specific nil-rated GST entry when it is supplied other than pre-packaged and labelled.
FAQs About Cane Jaggery HSN Codes
Is GST applicable to loose cane jaggery?
Cane jaggery sold loose and qualifying as other than pre-packaged and labelled is generally nil-rated under GST.
Does branded cane jaggery attract 5% GST?
Branding alone does not determine the GST rate. The applicable treatment depends on whether the jaggery meets the legal definition of pre-packaged and labelled.
Is powdered cane jaggery taxed differently?
Powdered cane jaggery does not automatically attract a different GST rate. Its classification and tax treatment depend on its composition and packaging.
Are cane jaggery and palmyra jaggery taxed at the same rate?
Both are covered by the GST entries for jaggery of all types. The applicable rate is generally 5% when pre-packaged and labelled, and nil otherwise.
Manage Cane Jaggery Billing with myBillBook
Cane jaggery manufacturers, wholesalers and retailers need accurate product classifications and GST treatment when preparing invoices.
With myBillBook billing software, businesses can create GST invoices, maintain product records and manage inventory.
Businesses can also use myBillBook’s HSN Code Finder to identify relevant classifications for their products.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST rates for jaggery under headings 1701 and 1702.
- Notification No. 09/2025-Central Tax (Rate) — Taxable entry for pre-packaged and labelled jaggery.
- Ministry of Commerce & Industry — Tariff classification of cane jaggery under 17011310 and 17011410.
Last Reviewed: 13 October 2026