---
title: "1702 HSN Code | HSN Code for Lactose and sugars in India"
description: "Know more about 1702 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1702 covering Lactose and sugars."
canonical: "https://busy.in/hsn/sub-chapter-1702/"
---

# HSN Sub-chapter 1702: Lactose and sugars

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,

Part of [Chapter 17: Sugars and Sugar Confectionery](https://busy.in/hsn/chapter-17/).

- Current GST rate: 5%
- Earlier GST rate: 28%

## HSN codes

| Code | Title |
| --- | --- |
| 17021110 | [Lactose & lactose syrup – 99%+ lactose – Solid form](https://busy.in/hsn/hsn-17021110/) |
| 17021190 | [Lactose & lactose syrup – 99%+ lactose – Other](https://busy.in/hsn/hsn-17021190/) |
| 17021910 | [Lactose and lactose syrup: Other: In solid form](https://busy.in/hsn/hsn-17021910/) |
| 17021990 | [Lactose/Lactose Syrup\| Other](https://busy.in/hsn/hsn-17021990/) |
| 17022010 | [Maple Sugar/Syrup\| Solid Form](https://busy.in/hsn/hsn-17022010/) |
| 17022090 | [Maple Sugar And Maple Syrup\| Other](https://busy.in/hsn/hsn-17022090/) |
| 17023010 | [Glucose/glucose syrup (<20% fructose) - Liquid](https://busy.in/hsn/hsn-17023010/) |
| 17023020 | [Glucose/glucose syrup (<20% fructose) - Solid](https://busy.in/hsn/hsn-17023020/) |
| 17023031 | [Glucose/glucose syrup (<20% fructose) - Dextrose - Solid](https://busy.in/hsn/hsn-17023031/) |
| 17023039 | [Glucose & glucose syrup (<20% fructose) - Dextrose](https://busy.in/hsn/hsn-17023039/) |
| 17024010 | [Glucose/glucose syrup (20-50% fructose) – Liquid](https://busy.in/hsn/hsn-17024010/) |
| 17024020 | [Glucose/glucose syrup (20-50% fructose) – Solid](https://busy.in/hsn/hsn-17024020/) |
| 17024031 | [Glucose/glucose syrup (20-50% fructose) – Dextrose – Solid](https://busy.in/hsn/hsn-17024031/) |
| 17024039 | [Glucose & glucose syrup (20%-50% fructose) – Dextrose](https://busy.in/hsn/hsn-17024039/) |
| 17025000 | [Chemically pure fructose](https://busy.in/hsn/hsn-17025000/) |
| 17026010 | [Fructose & fructose syrup (>50% fructose) – Solid](https://busy.in/hsn/hsn-17026010/) |
| 17026090 | [Fructose & fructose syrup (>50% fructose) – Other](https://busy.in/hsn/hsn-17026090/) |
| 17029010 | [Invert sugar/syrup (>50% fructose) – Palmyra sugar](https://busy.in/hsn/hsn-17029010/) |
| 17029020 | [Invert sugar/syrup (>50% fructose) – Chemically pure maltose](https://busy.in/hsn/hsn-17029020/) |
| 17029030 | [Artificial Honey](https://busy.in/hsn/hsn-17029030/) |
| 17029040 | [Invert sugar/syrup (>50% fructose) – Caramel](https://busy.in/hsn/hsn-17029040/) |
| 17029050 | [Insulin Syrup](https://busy.in/hsn/hsn-17029050/) |
| 17029090 | [Jaggery, Cane Sugar, and Non-Packaged Khandsari Sugar](https://busy.in/hsn/hsn-17029090/) |

## Frequently asked questions

### What products are classified under HSN 1702

It includes Lactose and sugars

### 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.

## India's trade performance: HSN Sub-Chapter 1702 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,120 Cr (−14.76% YoY) — 0.0302% of India's total exports
- Imports: ₹1,138 Cr (−3.21% YoY) — 0.0187% of India's total imports
- Trade balance: −₹18 Cr (Deficit); surplus rank #616 of 1233 sub-chapters
- Share of Chapter 17: 5.29% of its exports; import side 8.71%
- Rank within Chapter 17: #3 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 13.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #363 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +87.43% in FY 2021-22
- Contribution to Ch. 17: 5.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1702

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 Ch. 17 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 17 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 526.73 | 0.0229% | — | 4.62% | 534.85 | 0.0149% | — | 13.94% | −8.12 | #411 |
| FY 2019-20 | 360.51 | 0.0163% | −31.56% | 2.31% | 587.31 | 0.0175% | +9.81% | 18.30% | −226.80 | #482 |
| FY 2020-21 | 537.25 | 0.0250% | +49.03% | 2.30% | 723.26 | 0.0248% | +23.15% | 12.97% | −186.01 | #409 |
| FY 2021-22 | 1,006.96 | 0.0321% | +87.43% | 2.65% | 800.92 | 0.0175% | +10.74% | 35.72% | +206.04 | #359 |
| FY 2022-23 | 1,157.61 | 0.0320% | +14.96% | 2.28% | 936.59 | 0.0163% | +16.94% | 26.74% | +221.02 | #359 |
| FY 2023-24 | 1,313.50 | 0.0363% | +13.47% | 4.82% | 1,175.67 | 0.0209% | +25.53% | 6.60% | +137.83 | #342 |
| FY 2024-25 | 1,119.60 | 0.0302% | −14.76% | 5.29% | 1,137.98 | 0.0187% | −3.21% | 8.71% | −18.38 | #363 |

- CAGR (7-year): exports 13.39%/yr, imports 13.41%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 1702 export-import analysis

### Consistent export growth: 13.39% CAGR over 7 years

India's exports under HSN Sub-Chapter 1702 have grown at a compound annual rate of 13.39% over 7 fiscal years, rising from ₹526.73 Crore in FY 2018-19 to ₹1,119.60 Crore in FY 2024-25.

### HSN Sub-Chapter 1702 ranked #363 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1702 ranks #363 out of 1233 sub-chapters by total export value. Within Chapter 17, it ranks #3 of 4. By trade surplus, it ranks #616 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 1702 exports

The strongest single-year export movement for HSN Sub-Chapter 1702 was recorded in FY 2021-22, when exports surged by 87.43% over the prior year.

### India records a trade deficit of ₹18.38 Crore in HSN Sub-Chapter 1702 goods

In FY 2024-25, India's imports of ₹1,137.98 Cr exceeded exports of ₹1,119.60 Cr, resulting in a trade deficit of ₹18.38 Crore — ranking #616 of 1233 by surplus magnitude.

### Import growth of 13.41% CAGR signals rising demand for Lactose and sugars

India's imports under HSN Sub-Chapter 1702 have grown at 13.41% CAGR, reaching ₹1,137.98 Crore in FY 2024-25.

### HSN Sub-Chapter 1702 contributes 5.29% of Chapter 17 exports — ranked #3

Among the 4 sub-chapters under Chapter 17, HSN Sub-Chapter 1702 ranks #3 by export value — accounting for 5.29% of the chapter's total exports in FY 2024-25. On the import side, it holds 8.71% share (rank #2).

## Related Sub-Chapters in Chapter 17

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 1701: Pre-packaged sugar & jaggery products](https://busy.in/hsn/sub-chapter-1701/) | ₹17,923 Cr |
| #2 | [HSN Sub-Chapter 1704: Sugar confectionery](https://busy.in/hsn/sub-chapter-1704/) | ₹1,893 Cr |
| #3 | HSN Sub-Chapter 1702: Lactose and sugars (this hsn sub-chapter) | ₹1,120 Cr |
| #4 | [HSN Sub-Chapter 1703: Sugar molasses](https://busy.in/hsn/sub-chapter-1703/) | ₹248 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 1701 | [Pre-packaged sugar & jaggery products](https://busy.in/hsn/sub-chapter-1701/) |
| 1703 | [Sugar molasses](https://busy.in/hsn/sub-chapter-1703/) |
| 1704 | [Sugar confectionery](https://busy.in/hsn/sub-chapter-1704/) |