What products are classified under HSN 17025000 ?
It includes Chemically pure fructose
HSN Code 17025000 represents Chemically pure fructose under GST classification. This code helps businesses identify Chemically pure fructose correctly for billing, taxation, and trade. With HSN Code 17025000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Chemically pure fructose.
HSN Code 17025000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 17 | Sugars and sugar confectionery | 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose,in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel, | Chemically pure fructose | 9% | 9% | 18% | 0% |
Description of goods
Chemically pure fructose
Chapter
17 – Sugars and sugar confectionery
Sub Chapter
1702 – Other sugars, including chemically pure lactose, maltose, glucose and fructose,in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel,
Chemically pure fructose does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : In solid form | |
| Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : Other | |
| Lactose and lactose syrup : Other : In solid form | |
| Lactose and lactose syrup : Other : Other | |
| Maple sugar and maple syrup: In solid form | |
| Maple sugar and maple syrup: Other | |
| Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, liquid | |
| Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, solid | |
| Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : In Solid Form | |
| Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : Other | |
| Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Glucose, liquid | |
| Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Glucose, solid | |
| Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Dextrose : In Solid Form | |
| Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Dextrose : Other | |
| Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: In solid form | |
| Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: Other | |
| Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Palmyra sugar | |
| Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Chemically pure maltose | |
| Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Artificial honey, whether or not mixed with natural honey | |
| Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Caramel | |
| Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Insulin syrup | |
| Other, Jaggery of all types including cane jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari sugar, other than pre-packaged and labelled | |
| Other, Jaggery of all types including cane jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari sugar, pre-packaged and labelled | |
| Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Other ( other than Palmyra Jaggery) |
Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : In solid form
Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : Other
Lactose and lactose syrup : Other : In solid form
Lactose and lactose syrup : Other : Other
Maple sugar and maple syrup: In solid form
Maple sugar and maple syrup: Other
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, liquid
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, solid
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : In Solid Form
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : Other
Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Glucose, liquid
Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Glucose, solid
Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Dextrose : In Solid Form
Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar : Dextrose : Other
Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: In solid form
Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: Other
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Palmyra sugar
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Chemically pure maltose
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Artificial honey, whether or not mixed with natural honey
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Caramel
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Insulin syrup
Other, Jaggery of all types including cane jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari sugar, other than pre-packaged and labelled
Other, Jaggery of all types including cane jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari sugar, pre-packaged and labelled
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Other ( other than Palmyra Jaggery)
It includes Chemically pure fructose
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chemically pure fructose; Nil for exempt items if applicable).
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.
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.
Under HSN 17025000, Chemically pure fructose attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.