1704 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, 268 [groundnut sweets, gajak and sugar boiled confectionery]] Clarification Clarification regarding appropriate classification and applicable GST rate on ready to eat popcorn. [ See para 3 of Circular No. 247/04/2025-GST Dated 14.02.2025 ] ************* Notes: As amended vide notification no. 7/2018 - Integrated tax (Rate) dated 25-1-2018 , before it was read as: Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak] ************* Notes: As amended by notification no. 43/2017 - Integrated tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]