HSN code 17011310 is the 8-digit tariff item for cane jaggery (cane sugar specified in sub-heading note 2 to this Chapter), under heading 1701 and sub-heading 170113 (Chapter 17). GST is nil or 5%, depending on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Rates as of 2026-10-21.
HSN 17011310 at a glance
| Tariff item (8 digits) | 17011310 |
|---|---|
| Heading (4 digits) | 1701: Cane or beet sugar and chemically pure sucrose, in solid form |
| Sub-heading (6 digits) | 170113: Cane sugar specified in sub-heading note 2 to this Chapter |
| Chapter | 17: Sugars and sugar confectionery |
| Description | Cane jaggery (cane sugar specified in sub-heading note 2 to this Chapter) |
| GST rate | nil or 5%, by description |
The rate for 17011310 depends on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). 5% under 9/2025-CT(R), Schedule I, S. No. 105 for "Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar..."; 5% under 9/2025-CT(R), Schedule I, S. No. 106 for "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar..."; Nil under 10/2025-CT(R), S. No. 96 for "(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 17011310 the deciding question is whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act).
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 105 |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 106 |
| 1701 or 1702 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled | Nil (0%) | Nil | 10/2025-CT(R), S. No. 96 |
Worked example: a ₹1,000 sale under HSN 17011310
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1701) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (170113) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (17011310), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 170113
- HSN 17011320: Khandsari sugar (cane sugar specified in sub-heading note 2 to this Chapter) (nil or 5%)
- HSN 17011390: Cane sugar specified in sub-heading note 2 to this Chapter: other (nil or 5%)
See every rate entry for the heading on the HSN 1701 page, or all Chapter 17 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).