What products are classified under HSN 1702
It includes Lactose and sugars
- Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes
- 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,
- New GST Rate for HSN Code 1702
- Tariff HSN Codes under Sub Chapter 1702
- FAQs for Sub Chapter 1702
- Case Laws under Sub Chapter 1702
- Important Disclaimer
1702 HSN Code: Lactose and sugars
HSN Sub Chapter 1702 represents Lactose and sugars under GST classification. This code helps businesses identify Lactose and sugars correctly for billing, taxation, and trade. With HSN Sub Chapter 1702, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lactose and sugars.
Find The Right HSN & Bill Faster With BUSY
file_download
40K+ Monthly Downloads
group
Trusted by 4 Lakh+ Business Owners
star
4.6 Rated on Google
New GST Rate for HSN Code 1702
GST Rate for Lactose and sugars under HSN Code 1702. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 17 | 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, | 5% | 28% |
Chapter: 17
Description: 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,
New GST Rate: 5%
Old GST Rate: 28%
Tariff HSN Codes under HSN Sub Chapter 1702
Following Tariff HSN code falls under Lactose and sugars:
| Tariff HSN | 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 | |
| Chemically pure fructose | |
| 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
Chemically pure fructose
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)
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
file_download
40K+ Monthly Downloads
group
Trusted by 4 Lakh+ Business Owners
star
4.6 ★ Rated on Google
Case Laws Related to Sub Chapter 1702
| Order Number | Description |
|---|---|
| Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala) | |
| Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) |
Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
P.M. Sankaran (AAR (Authority For Advance Ruling), Kerala)
Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
FAQs for Sub Chapter 1702
Can I claim ITC on inputs and services used for Lactose and sugars?
If your outward supply of Lactose and sugars is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
What are the e‑way bill and e‑invoice points while moving Lactose and sugars?
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Any special steps when selling Lactose and sugars through an e‑commerce platform?
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Any import/export nuance for Lactose and sugars?
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Does packaging or branding change how GST applies to Lactose and sugars?
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Lactose and sugars is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Does MRP, weight or pack size change GST treatment for Lactose and sugars?
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Important Disclaimer
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.
Explore More HSN Codes from Chapter 17 expand_more
Sub Chapters:
HSN Codes:
HSN Code 17011200
|
HSN Code 17011310
|
HSN Code 17011320
|
HSN Code 17011390
|
HSN Code 17011410
|
HSN Code 17011420
|
HSN Code 17011490
|
HSN Code 17019100
|
HSN Code 17019910
|
HSN Code 17019990
|
HSN Code 17021110
|
HSN Code 17021190
|
HSN Code 17021910
|
HSN Code 17021990
|
HSN Code 17022010
|
HSN Code 17022090
|
HSN Code 17023010
|
HSN Code 17023020
|
HSN Code 17023031
|
HSN Code 17023039
|
HSN Code 17024010
|
HSN Code 17024020
|
HSN Code 17024031
|
HSN Code 17024039
|
HSN Code 17025000
|
HSN Code 17026010
|
HSN Code 17026090
|
HSN Code 17029010
|
HSN Code 17029020
|
HSN Code 17029030
|
HSN Code 17029040
|
HSN Code 17029050
|
HSN Code 17029090
|
HSN Code 17031000
|
HSN Code 17039010
|
HSN Code 17039090
|
HSN Code 17041000
|
HSN Code 17049010
|
HSN Code 17049020
|
HSN Code 17049030
|
HSN Code 17049090
State Code List: