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of <h1>GST Tax Rate Clarification: Refined Sugar Under Codes 1701 91 and 1701 99 Subject to 12% IGST or 6% CGST/SGST</h1> Goods classified under codes 1701 91 and 1701 99, including refined sugar with added flavoring or coloring and sugar cubes, are subject to a tax rate of either IGST at 12% or a combination of CGST at 6% and SGST/UTGST at 6%. This excludes goods attracting 5% or nil GST. Clarification on the GST rate for refined beet and cane sugar is provided in paragraph 4 of Circular No. 52/26/2018-GST dated August 9, 2018. The tax rates were established by Notification No. 43/2017 - Integrated Tax (Rate) effective from November 15, 2017.
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