--- title: "HSN Code for Glucose & glucose syrup (<20% fructose) - Dextrose | HSN 17023039 GST Rate" description: "Find HSN and GST Rates for 17023039 related to Glucose & glucose syrup (<20% fructose) - Dextrose with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17023039/" --- # HSN Code 17023039: Glucose & glucose syrup (<20% fructose) - Dextrose - [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 | | --- | --- | --- | --- | --- | | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 17023039 ? It includes Glucose & glucose syrup (<20% fructose) - Dextrose ### Do e‑way bill and e‑invoice apply for Glucose & glucose syrup (<20% fructose) - Dextrose? 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 Glucose & glucose syrup (<20% fructose) - Dextrose is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Glucose & glucose syrup (<20% fructose) - Dextrose; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Glucose & glucose syrup (<20% fructose) - Dextrose? 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 much GST applies to Glucose & glucose syrup (<20% fructose) - Dextrose? Under HSN 17023039, Glucose & glucose syrup (<20% fructose) - Dextrose attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Glucose & glucose syrup (<20% fructose) - Dextrose? 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. ## India's trade performance: HSN Code 17023039 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−49.77% YoY) — 0.0001% of India's total exports - Imports: ₹8 Cr (−10.13% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8728 of 12657 HSN codes - Share of Sub-Chapter 1702: 0.20% of its exports; import side 0.73% - Rank within Sub-Chapter 1702: #10 of 23 by export value; import-side #10 ### Key metrics - Export CAGR: 3.93% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7499 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +83.62% in FY 2019-20 - Contribution to Sub-Ch. 1702: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17023039 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 | 1.77 | 0.0001% | — | 0.34% | 7.88 | 0.0002% | — | 1.47% | −6.11 | #7078 | | FY 2019-20 | 3.25 | 0.0001% | +83.62% | 0.90% | 7.94 | 0.0002% | +0.76% | 1.35% | −4.69 | #6361 | | FY 2020-21 | 4.15 | 0.0002% | +27.69% | 0.77% | 8.42 | 0.0003% | +6.05% | 1.16% | −4.27 | #6150 | | FY 2021-22 | 4.63 | 0.0001% | +11.57% | 0.46% | 8.05 | 0.0002% | −4.39% | 1.01% | −3.42 | #6444 | | FY 2022-23 | 3.58 | 0.0001% | −22.68% | 0.31% | 8.91 | 0.0002% | +10.68% | 0.95% | −5.33 | #6804 | | FY 2023-24 | 4.44 | 0.0001% | +24.02% | 0.34% | 9.28 | 0.0002% | +4.15% | 0.79% | −4.84 | #6713 | | FY 2024-25 | 2.23 | 0.0001% | −49.77% | 0.20% | 8.34 | 0.0001% | −10.13% | 0.73% | −6.11 | #7499 | - CAGR (7-year): exports 3.93%/yr, imports 0.95%/yr (consistently Deficit) ## Key trade insights: HSN Code 17023039 export-import analysis ### Consistent export growth: 3.93% CAGR over 7 years India's exports under HSN Code 17023039 have grown at a compound annual rate of 3.93% over 7 fiscal years, rising from ₹1.77 Crore in FY 2018-19 to ₹2.23 Crore in FY 2024-25. ### HSN Code 17023039 ranked #7499 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 17023039 ranks #7499 out of 12657 HSN codes by total export value. Within Sub-Chapter 1702, it ranks #10 of 23. By trade surplus, it ranks #8728 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 17023039 exports The strongest single-year export movement for HSN Code 17023039 was recorded in FY 2019-20, when exports surged by 83.62% over the prior year. ### India records a trade deficit of ₹6.11 Crore in HSN Code 17023039 goods In FY 2024-25, India's imports of ₹8.34 Cr exceeded exports of ₹2.23 Cr, resulting in a trade deficit of ₹6.11 Crore — ranking #8728 of 12657 by surplus magnitude. ### Import growth of 0.95% CAGR signals stable import dependency for Glucose & glucose syrup (<20% fructose) - Dextrose India's imports under HSN Code 17023039 have grown at 0.95% CAGR, reaching ₹8.34 Crore in FY 2024-25. ### HSN Code 17023039 contributes 0.20% of Sub-Chapter 1702 exports — ranked #10 Among the 23 HSN codes under Sub-Chapter 1702, HSN Code 17023039 ranks #10 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.73% share (rank #10). ## 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 (this hsn code) | ₹2 Cr |