--- title: "HSN Code for Lactose & lactose syrup – 99%+ lactose – Solid form | HSN 17021110 GST Rate" description: "Find HSN and GST Rates for 17021110 related to Lactose & lactose syrup – 99%+ lactose – Solid form with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17021110/" --- # HSN Code 17021110: Lactose & lactose syrup – 99%+ lactose – Solid form - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 17: Sugars and Sugar Confectionery](https://busy.in/hsn/chapter-17/) - [Sub-chapter 1702: Lactose and sugars](https://busy.in/hsn/sub-chapter-1702/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : In solid form | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 17021110 ? It includes Lactose & lactose syrup – 99%+ lactose – Solid form ### Can we claim ITC on inputs used to trade Lactose & lactose syrup – 99%+ lactose – Solid form? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Lactose & lactose syrup – 99%+ lactose – Solid form? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How should mixed supplies be billed when Lactose & lactose syrup – 99%+ lactose – Solid form is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lactose & lactose syrup – 99%+ lactose – Solid form; Nil for exempt items if applicable). ### How much GST applies to Lactose & lactose syrup – 99%+ lactose – Solid form? Under HSN 17021110, Lactose & lactose syrup – 99%+ lactose – Solid form attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply for Lactose & lactose syrup – 99%+ lactose – Solid form? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 17021110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹17 Cr (−25.69% YoY) — 0.0005% of India's total exports - Imports: ₹302 Cr (−10.56% YoY) — 0.0050% of India's total imports - Trade balance: −₹285 Cr (Deficit); surplus rank #11561 of 12657 HSN codes - Share of Sub-Chapter 1702: 1.55% of its exports; import side 26.57% - Rank within Sub-Chapter 1702: #8 of 23 by export value; import-side #2 ### Key metrics - Export CAGR: 15.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5072 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +99.32% in FY 2021-22 - Contribution to Sub-Ch. 1702: 1.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17021110 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1702 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1702 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 7.38 | 0.0003% | — | 1.40% | 127.06 | 0.0035% | — | 23.76% | −119.68 | #5379 | | FY 2019-20 | 6.53 | 0.0003% | −11.52% | 1.81% | 182.68 | 0.0055% | +43.77% | 31.10% | −176.15 | #5524 | | FY 2020-21 | 4.38 | 0.0002% | −32.93% | 0.82% | 207.22 | 0.0071% | +13.43% | 28.65% | −202.84 | #6091 | | FY 2021-22 | 8.73 | 0.0003% | +99.32% | 0.87% | 256.51 | 0.0056% | +23.79% | 32.03% | −247.78 | #5670 | | FY 2022-23 | 17.35 | 0.0005% | +98.74% | 1.50% | 330.25 | 0.0057% | +28.75% | 35.26% | −312.90 | #4852 | | FY 2023-24 | 23.32 | 0.0006% | +34.41% | 1.78% | 338.04 | 0.0060% | +2.36% | 28.75% | −314.72 | #4551 | | FY 2024-25 | 17.33 | 0.0005% | −25.69% | 1.55% | 302.36 | 0.0050% | −10.56% | 26.57% | −285.03 | #5072 | - CAGR (7-year): exports 15.29%/yr, imports 15.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 17021110 export-import analysis ### Consistent export growth: 15.29% CAGR over 7 years India's exports under HSN Code 17021110 have grown at a compound annual rate of 15.29% over 7 fiscal years, rising from ₹7.38 Crore in FY 2018-19 to ₹17.33 Crore in FY 2024-25. ### HSN Code 17021110 ranked #5072 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 17021110 ranks #5072 out of 12657 HSN codes by total export value. Within Sub-Chapter 1702, it ranks #8 of 23. By trade surplus, it ranks #11561 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 17021110 exports The strongest single-year export movement for HSN Code 17021110 was recorded in FY 2021-22, when exports surged by 99.32% over the prior year. ### India records a trade deficit of ₹285.03 Crore in HSN Code 17021110 goods In FY 2024-25, India's imports of ₹302.36 Cr exceeded exports of ₹17.33 Cr, resulting in a trade deficit of ₹285.03 Crore — ranking #11561 of 12657 by surplus magnitude. ### Import growth of 15.55% CAGR signals rising demand for Lactose & lactose syrup – 99%+ lactose – Solid form India's imports under HSN Code 17021110 have grown at 15.55% CAGR, reaching ₹302.36 Crore in FY 2024-25. ### HSN Code 17021110 contributes 1.55% of Sub-Chapter 1702 exports — ranked #8 Among the 23 HSN codes under Sub-Chapter 1702, HSN Code 17021110 ranks #8 by export value — accounting for 1.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.57% share (rank #2). ## Related HSN Codes in Sub-Chapter 1702 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 17023010: Glucose/glucose syrup (<20% fructose) - Liquid](https://busy.in/hsn/hsn-17023010/) | ₹444 Cr | | #2 | [HSN Code 17029090: Jaggery, Cane Sugar, and Non-Packaged Khandsari Sugar](https://busy.in/hsn/hsn-17029090/) | ₹264 Cr | | #3 | [HSN Code 17023031: Glucose/glucose syrup (<20% fructose) - Dextrose - Solid](https://busy.in/hsn/hsn-17023031/) | ₹151 Cr | | #4 | [HSN Code 17023020: Glucose/glucose syrup (<20% fructose) - Solid](https://busy.in/hsn/hsn-17023020/) | ₹92 Cr | | #5 | [HSN Code 17029040: Invert sugar/syrup (>50% fructose) – Caramel](https://busy.in/hsn/hsn-17029040/) | ₹69 Cr | | #6 | [HSN Code 17021190: Lactose & lactose syrup – 99%+ lactose – Other](https://busy.in/hsn/hsn-17021190/) | ₹42 Cr | | #7 | [HSN Code 17029010: Invert sugar/syrup (>50% fructose) – Palmyra sugar](https://busy.in/hsn/hsn-17029010/) | ₹22 Cr | | #8 | HSN Code 17021110: Lactose & lactose syrup – 99%+ lactose – Solid form (this hsn code) | ₹17 Cr | | #9 | [HSN Code 17029030: Artificial Honey](https://busy.in/hsn/hsn-17029030/) | ₹10 Cr | | #10 | [HSN Code 17023039: Glucose & glucose syrup (<20% fructose) - Dextrose](https://busy.in/hsn/hsn-17023039/) | ₹2 Cr |