HSN code 17041000 is the 8-digit tariff item for chewing gum, whether or not sugar coated, under heading 1704 and sub-heading 170410 (Chapter 17). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 17041000 at a glance
| Tariff item (8 digits) | 17041000 |
|---|---|
| Heading (4 digits) | 1704: Sugar confectionery (including white chocolate), not containing cocoa |
| Sub-heading (6 digits) | 170410: Chewing gum, whether or not sugar coated |
| Chapter | 17: Sugars and sugar confectionery |
| Description | Chewing gum, whether or not sugar coated |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 110 (HSN 1704) covers "Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1704 | Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 110 |
Worked example: a ₹1,000 sale under HSN 17041000
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
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 (1704) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (170410) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (17041000), 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 heading 1704
- HSN 17049010: Sugar confectionery (including white chocolate), not containing cocoa, other, jelly confectionary (5%)
- HSN 17049020: Sugar confectionery (including white chocolate), not containing cocoa, other, boiled sweets, whether or... (5%)
- HSN 17049030: Toffees, caramels and similar sweets (5%)
See every rate entry for the heading on the HSN 1704 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).