1702 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] Clarification Clarification regarding the classification of Rab . [ See para 2 of Circular No. 189/01/2023-GST dated 13.01.2023 ]