--- title: "HSN Code for Fructose & fructose syrup (>50% fructose) – Other | HSN 17026090 GST Rate" description: "Find HSN and GST Rates for 17026090 related to Fructose & fructose syrup (>50% fructose) – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-17026090/" --- # HSN Code 17026090: Fructose & fructose syrup (>50% fructose) – 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 | | --- | --- | --- | --- | --- | | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 17026090 ? It includes Fructose & fructose syrup (>50% fructose) – Other ### Any common misclassification issue with Fructose & fructose syrup (>50% fructose) – 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 Fructose & fructose syrup (>50% fructose) – 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. ### Can we claim ITC on inputs used to trade Fructose & fructose syrup (>50% fructose) – 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. ### Do e‑way bill and e‑invoice apply for Fructose & fructose syrup (>50% fructose) – 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 much GST applies to Fructose & fructose syrup (>50% fructose) – Other? Under HSN 17026090, Fructose & fructose syrup (>50% fructose) – Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Fructose & fructose syrup (>50% fructose) – Other 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) – Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 17026090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+20.00% YoY) — 0.0000% of India's total exports - Imports: ₹25 Cr (+36.28% YoY) — 0.0004% of India's total imports - Trade balance: −₹25 Cr (Deficit); surplus rank #9701 of 12657 HSN codes - Share of Sub-Chapter 1702: 0.01% of its exports; import side 2.20% - Rank within Sub-Chapter 1702: #18 of 23 by export value; import-side #6 ### Key metrics - Export CAGR: -18.52% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9672 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +233.33% in FY 2023-24 - Contribution to Sub-Ch. 1702: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 17026090 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% | — | 0.08% | 14.14 | 0.0004% | — | 2.64% | −13.73 | #8328 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −87.80% | 0.01% | 4.56 | 0.0001% | −67.75% | 0.78% | −4.51 | #9466 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +80.00% | 0.02% | 8.64 | 0.0003% | +89.47% | 1.19% | −8.55 | #9278 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −22.22% | 0.01% | 17.29 | 0.0004% | +100.12% | 2.16% | −17.22 | #9687 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −57.14% | 0.00% | 14.63 | 0.0003% | −15.38% | 1.56% | −14.60 | #10045 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +233.33% | 0.01% | 18.33 | 0.0003% | +25.29% | 1.56% | −18.23 | #9775 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +20.00% | 0.01% | 24.98 | 0.0004% | +36.28% | 2.20% | −24.86 | #9672 | - CAGR (7-year): exports -18.52%/yr, imports 9.95%/yr (consistently Deficit) ## Key trade insights: HSN Code 17026090 export-import analysis ### Export decline: -18.52% CAGR over 7 years India's exports under HSN Code 17026090 have declined at a compound annual rate of -18.52% over 7 fiscal years, falling from ₹0.41 Crore in FY 2018-19 to ₹0.12 Crore in FY 2024-25. ### HSN Code 17026090 ranked #9672 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 17026090 ranks #9672 out of 12657 HSN codes by total export value. Within Sub-Chapter 1702, it ranks #18 of 23. By trade surplus, it ranks #9701 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 17026090 exports The strongest single-year export movement for HSN Code 17026090 was recorded in FY 2023-24, when exports surged by 233.33% over the prior year. ### India records a trade deficit of ₹24.86 Crore in HSN Code 17026090 goods In FY 2024-25, India's imports of ₹24.98 Cr exceeded exports of ₹0.12 Cr, resulting in a trade deficit of ₹24.86 Crore — ranking #9701 of 12657 by surplus magnitude. ### Import growth of 9.95% CAGR signals stable import dependency for Fructose & fructose syrup (>50% fructose) – Other India's imports under HSN Code 17026090 have grown at 9.95% CAGR, reaching ₹24.98 Crore in FY 2024-25. ### HSN Code 17026090 contributes 0.01% of Sub-Chapter 1702 exports — ranked #18 Among the 23 HSN codes under Sub-Chapter 1702, HSN Code 17026090 ranks #18 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.20% share (rank #6). ## 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 | | #18 | HSN Code 17026090: Fructose & fructose syrup (>50% fructose) – Other (this hsn code) | < ₹1 Crore |