HSN and SAC codes for sweets & mithai with the GST rate after GST 2.0 — last checked 29 October 2026.
GST on sweets & mithai after GST 2.0
Indian sweets (mithai) and namkeen are 5% under HSN 2106 after GST 2.0. Sugar confectionery such as chikki and toffees (1704), chocolates (1806) and ice cream (2105) are also 5%. A sweet shop that serves food to eat in may also be supplying a restaurant service.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing sweets & mithai correctly
- Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
- Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
- For a price that includes GST, take the tax out by subtraction with the GST calculator.
- Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
HSN codes for other products
HSN code for sweets & mithai — FAQ
What is the HSN code for sweets & mithai?
The common HSN or SAC codes for sweets & mithai are: 0405 for butter, ghee and other fats derived from milk (5%); 1701 99 for sugar (refined), sugar cubes (5%); 1701 for jaggery (gur), khandsari (Varies — check); 1704 for sugar confectionery — toffees, candy, chikki, boiled sweets (5%). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on sweets & mithai after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, sweets & mithai items on this page are taxed at 5% depending on the exact item, and some rows vary with packing, price, material or use — the note under each row explains what decides it.
Is a sweet shop a restaurant for GST?
Selling packed or counter sweets to take away is a supply of goods at the goods rate. Serving food to eat on the premises is a restaurant service under SAC 9963 at 5% without input tax credit.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.