GST rate on sale of shakkar

[KARAN VERMA]

Sir

What is HSN code and GST rate for sale of shakkar.

[Ganeshan Kalyani]

Sugar is taxable @5%, 12% and 18% as well. It depends. Refer: https://cbic-gst.gov.in/gst-goods-services-rates.html

[KASTURI SETHI]

Shakkar is a raw sugar.All kinds of cane sugar are classified under Heading 1701 and hence raw sugar is classifiable under "Others- 1701 14 90 and attracts GST @ 5%. Go through Board's circular No.52/26/2018-GST dated 9.8.2018.

AI Summary

Classification of raw sugar under tariff heading determines GST applicability for shakkar under CBIC guidance. Shakkar is classifiable as raw cane sugar and, under the tariff classification for cane sugars, is treated as an 'other' raw sugar product attracting the GST treatment identified for raw sugar; official guidance cited in the forum identifies this classification and its corresponding GST treatment.