GST Classification: Chikkies Taxable @ 5% and 18%

a. Classification of Chikkies under respective HSN along with applicable tax rates on those chikkies:

i. Sesame Chikkies: HSN 1704, Tax Rate – 5%

ii. Chocolate Peanut Chikkies: HSN 1806 90 20, Tax Rate – 18%

iii. Amaranth Chikkies: HSN 1704, Tax Rate – 5%

iv. Crushed Peanut Chikkies: HSN 1704, Tax Rate – 5%

v. Spirulina Chikkies: HSN 1704, Tax Rate – 5%

vi. Dry Fruit Chikkies: HSN 1704, Tax Rate – 5%

b. Under which head classification needs to be done for the following types of chikkies:

(a) Sesame Chikkies, Amaranth Chikkies, Crushed Peanut Chikkies, Spirulina Chikkies, and Dry Fruit Chikkies fall under “Sugar Confectionery not containing cocoa,” classified under chapter heading 1704, and are taxable at 5% GST.

(b) Chocolate Peanut Chikkies fall under “Sugar Confectionery containing cocoa,” classified under chapter heading 1806 90 20, and are taxable at 18% GST.

c. Will the above chikkies be treated as chikkies as per GST classification?

Yes, the above chikkies will be treated as chikkies as per the GST classification. They are categorized under “Sugar Confectionery not containing cocoa” or “Sugar Confectionery containing cocoa” based on their ingredients, and the applicable tax rates are determined accordingly.

d. Whether dry fruit chikkies will be covered under HSN 1702 or 1704?

Dry Fruit Chikkies will be covered under HSN 1704. They are considered as “Sugar Confectionery not containing cocoa,” and therefore, they fall under chapter heading 1704 for GST classification.