The HSN (Harmonised System of Nomenclature) code for toffee, including other sugar confectionery (not containing cocoa), falls under heading 1704. This heading covers a variety of sugar confectionery.
Here is a description:
17: Sugar and sugar confectionery
04: Sugar confectionery (including white chocolate), not containing cocoa
Specifically, toffee can be classified under:
1704.90: Others (This subheading covers other sugar confectionery not containing cocoa, including toffee)
For GST purposes in India, the GST rate for goods classified under HSN code 1704.90 is generally 18%.
