--- title: "HSN Code for Lactose/Lactose Syrup| Other | HSN 17021990 GST Rate" description: "Find HSN and GST Rates for 17021990 related to Lactose/Lactose Syrup| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17021990/" --- # HSN Code 17021990: Lactose/Lactose Syrup| 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 : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 17021990 ? It includes Lactose/Lactose Syrup| Other ### Any common misclassification issue with Lactose/Lactose Syrup/ 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. ### Does packaging or labelling change the GST for Lactose/Lactose Syrup/ Other? 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. ### Do e‑way bill and e‑invoice apply for Lactose/Lactose Syrup/ 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. ### Can we claim ITC on inputs used to trade Lactose/Lactose Syrup/ 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. ### How should mixed supplies be billed when Lactose/Lactose Syrup/ 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/ Other; Nil for exempt items if applicable). ### How much GST applies to Lactose/Lactose Syrup/ Other? Under HSN 17021990, Lactose/Lactose Syrup/ Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 17021990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−46.07% YoY) — 0.0000% of India's total exports - Imports: ₹121 Cr (−7.48% YoY) — 0.0020% of India's total imports - Trade balance: −₹121 Cr (Deficit); surplus rank #10950 of 12657 HSN codes - Share of Sub-Chapter 1702: 0.04% of its exports; import side 10.66% - Rank within Sub-Chapter 1702: #15 of 23 by export value; import-side #3 ### Key metrics - Export CAGR: -27.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8852 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +556.08% in FY 2020-21 - Contribution to Sub-Ch. 1702: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17021990 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 | 3.23 | 0.0001% | — | 0.61% | 86.41 | 0.0024% | — | 16.16% | −83.18 | #6385 | | FY 2019-20 | 5.67 | 0.0003% | +75.54% | 1.57% | 74.98 | 0.0022% | −13.23% | 12.77% | −69.31 | #5702 | | FY 2020-21 | 37.20 | 0.0017% | +556.08% | 6.92% | 108.18 | 0.0037% | +44.28% | 14.96% | −70.98 | #3365 | | FY 2021-22 | 4.06 | 0.0001% | −89.09% | 0.40% | 115.01 | 0.0025% | +6.31% | 14.36% | −110.95 | #6605 | | FY 2022-23 | 3.41 | 0.0001% | −16.01% | 0.29% | 93.23 | 0.0016% | −18.94% | 9.95% | −89.82 | #6861 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −73.90% | 0.07% | 131.13 | 0.0023% | +40.65% | 11.15% | −130.24 | #8336 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −46.07% | 0.04% | 121.32 | 0.0020% | −7.48% | 10.66% | −120.84 | #8852 | - CAGR (7-year): exports -27.22%/yr, imports 5.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 17021990 export-import analysis ### Export decline: -27.22% CAGR over 7 years India's exports under HSN Code 17021990 have declined at a compound annual rate of -27.22% over 7 fiscal years, falling from ₹3.23 Crore in FY 2018-19 to ₹0.48 Crore in FY 2024-25. ### HSN Code 17021990 ranked #8852 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 17021990 ranks #8852 out of 12657 HSN codes by total export value. Within Sub-Chapter 1702, it ranks #15 of 23. By trade surplus, it ranks #10950 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 17021990 exports The strongest single-year export movement for HSN Code 17021990 was recorded in FY 2020-21, when exports surged by 556.08% over the prior year. ### India records a trade deficit of ₹120.84 Crore in HSN Code 17021990 goods In FY 2024-25, India's imports of ₹121.32 Cr exceeded exports of ₹0.48 Cr, resulting in a trade deficit of ₹120.84 Crore — ranking #10950 of 12657 by surplus magnitude. ### Import growth of 5.82% CAGR signals stable import dependency for Lactose/Lactose Syrup| Other India's imports under HSN Code 17021990 have grown at 5.82% CAGR, reaching ₹121.32 Crore in FY 2024-25. ### HSN Code 17021990 contributes 0.04% of Sub-Chapter 1702 exports — ranked #15 Among the 23 HSN codes under Sub-Chapter 1702, HSN Code 17021990 ranks #15 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.66% share (rank #3). ## 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](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 | | #15 | HSN Code 17021990: Lactose/Lactose Syrup\| Other (this hsn code) | < ₹1 Crore |