---
title: "HSN Code for Lactose & lactose syrup – 99%+ lactose – Other | HSN 17021190 GST Rate"
description: "Find HSN and GST Rates for 17021190 related to Lactose & lactose syrup – 99%+ lactose – Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-17021190/"
---

# HSN Code 17021190: Lactose & lactose syrup – 99%+ lactose – Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 17021190 ?

It includes Lactose & lactose syrup – 99%+ lactose – Other

### Any common misclassification issue with Lactose & lactose syrup – 99%+ lactose – Other?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### How much GST applies to Lactose & lactose syrup – 99%+ lactose – Other?

Under HSN 17021190, Lactose & lactose syrup – 99%+ lactose – Other 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 – Other?

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.

### How should mixed supplies be billed when Lactose & lactose syrup – 99%+ lactose – Other 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 – Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Lactose & lactose syrup – 99%+ lactose – Other?

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.

## India's trade performance: HSN Code 17021190 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹42 Cr (−20.38% YoY) — 0.0011% of India's total exports
- Imports: ₹462 Cr (+1.29% YoY) — 0.0076% of India's total imports
- Trade balance: −₹421 Cr (Deficit); surplus rank #11790 of 12657 HSN codes
- Share of Sub-Chapter 1702: 3.75% of its exports; import side 40.64%
- Rank within Sub-Chapter 1702: #6 of 23 by export value; import-side #1

### Key metrics

- Export CAGR: 0.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3862 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +128.86% in FY 2023-24
- Contribution to Sub-Ch. 1702: 3.75% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 17021190

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 | 39.63 | 0.0017% | — | 7.52% | 216.10 | 0.0060% | — | 40.40% | −176.47 | #3206 |
| FY 2019-20 | 44.03 | 0.0020% | +11.10% | 12.21% | 202.67 | 0.0061% | −6.21% | 34.51% | −158.64 | #3074 |
| FY 2020-21 | 30.54 | 0.0014% | −30.64% | 5.68% | 283.88 | 0.0097% | +40.07% | 39.25% | −253.34 | #3636 |
| FY 2021-22 | 25.15 | 0.0008% | −17.65% | 2.50% | 265.07 | 0.0058% | −6.63% | 33.10% | −239.92 | #4284 |
| FY 2022-23 | 23.01 | 0.0006% | −8.51% | 1.99% | 337.44 | 0.0059% | +27.30% | 36.03% | −314.43 | #4513 |
| FY 2023-24 | 52.66 | 0.0015% | +128.86% | 4.01% | 456.56 | 0.0081% | +35.30% | 38.83% | −403.90 | #3460 |
| FY 2024-25 | 41.93 | 0.0011% | −20.38% | 3.75% | 462.44 | 0.0076% | +1.29% | 40.64% | −420.51 | #3862 |

- CAGR (7-year): exports 0.94%/yr, imports 13.52%/yr (consistently Deficit)

## Key trade insights: HSN Code 17021190 export-import analysis

### Consistent export growth: 0.94% CAGR over 7 years

India's exports under HSN Code 17021190 have grown at a compound annual rate of 0.94% over 7 fiscal years, rising from ₹39.63 Crore in FY 2018-19 to ₹41.93 Crore in FY 2024-25.

### HSN Code 17021190 ranked #3862 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 17021190 ranks #3862 out of 12657 HSN codes by total export value. Within Sub-Chapter 1702, it ranks #6 of 23. By trade surplus, it ranks #11790 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 17021190 exports

The strongest single-year export movement for HSN Code 17021190 was recorded in FY 2023-24, when exports surged by 128.86% over the prior year.

### India records a trade deficit of ₹420.51 Crore in HSN Code 17021190 goods

In FY 2024-25, India's imports of ₹462.44 Cr exceeded exports of ₹41.93 Cr, resulting in a trade deficit of ₹420.51 Crore — ranking #11790 of 12657 by surplus magnitude.

### Import growth of 13.52% CAGR signals rising demand for Lactose & lactose syrup – 99%+ lactose – Other

India's imports under HSN Code 17021190 have grown at 13.52% CAGR, reaching ₹462.44 Crore in FY 2024-25.

### HSN Code 17021190 contributes 3.75% of Sub-Chapter 1702 exports — ranked #6

Among the 23 HSN codes under Sub-Chapter 1702, HSN Code 17021190 ranks #6 by export value — accounting for 3.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 40.64% share (rank #1).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-17021110/) | ₹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 |