Chapter 17: Sugar and sugar confectionery

NIL (Not taxable) Cane jaggery (gur) [1701] 5% Tax bracket
  1. Beet sugar, cane sugar, khandsari sugar [1701]
  2. Palmyra sugar [1702]
12% Tax bracket

-NIL-

18% Tax bracket
  1. Refined sugar containing added flavouring or colouring matter, sugar cubes [1701 91, 1701 99]
  2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar
  3. Sugar confectionery (excluding white chocolate and bubble / chewing gum) [1704]
28% Tax bracket
  1. Molasses [1703]
  2. 2. Chewing gum / bubble gum and white chocolate, not containing cocoa [1704]