Prices of sugar fell in the key wholesale markets of Delhi and Muzaffarnagar as traders and bulk buyers are cautious ahead of the implementation of GST on July 1. In Delhi and Muzaffarnagar, sugar sold 10 rupees down. Traders and buyers are not making fresh purchases as there in not enough clarity on GST and dont to carry stocks forward to July. Sugar currently attracts a central excise duty of 71 rupees per 100 kg and a sugar cess of 124 rupees per 100 kg, which translates to a rate of over 6%. This works out to be more than 8% if central sales tax, octroi and entry tax is included.