--- title: "HSN Code for Fructose & fructose syrup (>50% fructose) – Solid | HSN 17026010 GST Rate" description: "Find HSN and GST Rates for 17026010 related to Fructose & fructose syrup (>50% fructose) – Solid with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17026010/" --- # HSN Code 17026010: Fructose & fructose syrup (>50% fructose) – Solid - [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 | | --- | --- | --- | --- | --- | | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: In solid form | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 17026010 ? It includes Fructose & fructose syrup (>50% fructose) – Solid ### Any common misclassification issue with Fructose & fructose syrup (>50% fructose) – Solid? 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 Fructose & fructose syrup (>50% fructose) – Solid? Under HSN 17026010, Fructose & fructose syrup (>50% fructose) – Solid 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 Fructose & fructose syrup (>50% fructose) – Solid? 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 Fructose & fructose syrup (>50% fructose) – Solid? 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 Fructose & fructose syrup (>50% fructose) – Solid is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fructose & fructose syrup (>50% fructose) – Solid; Nil for exempt items if applicable). ## India's trade performance: HSN Code 17026010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: ₹24 Cr (+23.19% YoY) — 0.0004% of India's total imports - Trade balance: −₹24 Cr (Deficit); surplus rank #9677 of 12657 HSN codes - Share of Sub-Chapter 1702: 0.00% of its exports; import side 2.12% ### Key metrics - Peak growth year: +66.67% in FY 2021-22 - Contribution to Sub-Ch. 1702: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17026010 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 Crore | 0.0000% | — | 0.01% | 4.79 | 0.0001% | — | 0.90% | −4.72 | #9371 | | FY 2019-20 | < ₹1 Crore | 0.0000% | 0.00% | 0.02% | 3.48 | 0.0001% | −27.35% | 0.59% | −3.41 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −57.14% | 0.01% | 3.33 | 0.0001% | −4.31% | 0.46% | −3.30 | #9719 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +66.67% | 0.01% | 7.65 | 0.0002% | +129.73% | 0.96% | −7.60 | #9808 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −40.00% | 0.00% | 5.03 | 0.0001% | −34.25% | 0.54% | −5.00 | #10045 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −33.33% | 0.00% | 19.62 | 0.0003% | +290.06% | 1.67% | −19.60 | #10338 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 24.17 | 0.0004% | +23.19% | 2.12% | −24.17 | — | - CAGR (7-year): exports —/yr, imports 30.97%/yr (consistently Deficit) ## Key trade insights: HSN Code 17026010 export-import analysis ### Export snapshot for HSN Code 17026010 India exported ₹0.00 Crore worth of Fructose & fructose syrup (>50% fructose) – Solid in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2021-22 was the strongest growth year for HSN Code 17026010 exports The strongest single-year export movement for HSN Code 17026010 was recorded in FY 2021-22, when exports surged by 66.67% over the prior year. ### India records a trade deficit of ₹24.17 Crore in HSN Code 17026010 goods In FY 2024-25, India's imports of ₹24.17 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹24.17 Crore — ranking #9677 of 12657 by surplus magnitude. ### Import growth of 30.97% CAGR signals rising demand for Fructose & fructose syrup (>50% fructose) – Solid India's imports under HSN Code 17026010 have grown at 30.97% CAGR, reaching ₹24.17 Crore in FY 2024-25. ## 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 | | — | HSN Code 17026010: Fructose & fructose syrup (>50% fructose) – Solid (this hsn code) | Nil |