https://www.taxtmi.com/caselaws?id=774467 The AAR, Kerala ruled that icing sugar manufactured from refined sucrose with edible starch should be classified under HSN code 1701 rather than 1702. The authority determined that icing sugar, being finely ground refined sugar with anti-caking agents like starch, retains the same classification as the original sugar used in its production. Consequently, icing sugar falls under HSN code 17019990 attracting 5% GST (6% CGST + 6% SGST = 12% total including IGST) instead of the higher 18% rate applicable under HSN code 1702. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774467 The AAR, Kerala ruled that icing sugar manufactured from refined sucrose with edible starch should be classified under HSN code 1701 rather than 1702. The authority determined that icing sugar, being finely ground refined sugar with anti-caking agents like starch, retains the same classification as the original sugar used in its production. Consequently, icing sugar falls under HSN code 17019990 attracting 5% GST (6% CGST + 6% SGST = 12% total including IGST) instead of the higher 18% rate applicable under HSN code 1702. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774467