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 purposes. With HSN Sub Chapter 1702, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lactose and sugars.

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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

17

HSN Code

1702

HSN 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 %
Essential

Old GST Rate

28 %

Tariff HSN Codes under HSN Sub Chapter 1702

Following tariff HSN codes fall under Lactose and sugars.

Tariff HSN

17021110

Description

Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : In solid form

Tariff HSN

17021190

Description

Lactose and lactose syrup : Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter : Other

Tariff HSN

17021910

Description

Lactose and lactose syrup : Other : In solid form

Tariff HSN

17021990

Description

Lactose and lactose syrup : Other : Other

Tariff HSN

17022010

Description

Maple sugar and maple syrup: In solid form

Tariff HSN

17022090

Description

Maple sugar and maple syrup: Other

Tariff HSN

17023010

Description

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, liquid

Tariff HSN

17023020

Description

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, solid

Tariff HSN

17023031

Description

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : In Solid Form

Tariff HSN

17023039

Description

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Dextrose : Other

Tariff HSN

17024010

Description

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

Tariff HSN

17024020

Description

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

Tariff HSN

17024031

Description

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

Tariff HSN

17024039

Description

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

Tariff HSN

17025000

Description

Chemically pure fructose

Tariff HSN

17026010

Description

Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: In solid form

Tariff HSN

17026090

Description

Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: Other

Tariff HSN

17029010

Description

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Palmyra sugar

Tariff HSN

17029020

Description

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Chemically pure maltose

Tariff HSN

17029030

Description

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

Tariff HSN

17029040

Description

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Caramel

Tariff HSN

17029050

Description

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose : Insulin syrup

Tariff HSN

17029090

Description

Other, Jaggery of all types including cane jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari sugar, other than pre-packaged and labelled

Tariff HSN

17029090

Description

Other, Jaggery of all types including cane jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari sugar, pre-packaged and labelled

Tariff HSN

17029090

Description

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)

India’s Trade Performance — HSN Sub-Chapter 1702 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,120 Cr

−14.76% vs FY 2023-24

0.0302% of India’s total exports

India’s Imports

FY 2024-25

₹1,138 Cr

−3.21% vs FY 2023-24

0.0187% of India’s total imports

Trade Balance

FY 2024-25

−₹18 Cr

Trade Deficit

Surplus rank #616 of 1233 subchapters

% of Chapter 17

FY 2024-25

5.29%

Share of Chapter 17’s total exports in FY 2024-25

Import side: 8.71% of Chapter 17’s imports

Rank Within Chapter 17

FY 2024-25

#3 of 4

Position by export value among subchapters in Chapter 17

Import-side rank: #2 of 4

At a glance

13.39%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#363

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+87.43%

Peak Growth Year

FY 2021-22 · strongest single-year move

5.29%

Contribution to Ch. 17

Share of Chapter 17 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #411

Balance

−8.12

Exports

526.73 ₹ Cr

0.0229% share

— YoY

4.62% of Ch. 17

Imports

534.85 ₹ Cr

0.0149% share

— YoY

13.94% of Ch. 17

FY 2019-20 Exp. Rank #482

Balance

−226.80

Exports

360.51 ₹ Cr

0.0163% share

−31.56% YoY

2.31% of Ch. 17

Imports

587.31 ₹ Cr

0.0175% share

+9.81% YoY

18.30% of Ch. 17

FY 2020-21 Exp. Rank #409

Balance

−186.01

Exports

537.25 ₹ Cr

0.0250% share

+49.03% YoY

2.30% of Ch. 17

Imports

723.26 ₹ Cr

0.0248% share

+23.15% YoY

12.97% of Ch. 17

FY 2021-22 Exp. Rank #359

Balance

+206.04

Exports

1,006.96 ₹ Cr

0.0321% share

+87.43% YoY

2.65% of Ch. 17

Imports

800.92 ₹ Cr

0.0175% share

+10.74% YoY

35.72% of Ch. 17

FY 2022-23 Exp. Rank #359

Balance

+221.02

Exports

1,157.61 ₹ Cr

0.0320% share

+14.96% YoY

2.28% of Ch. 17

Imports

936.59 ₹ Cr

0.0163% share

+16.94% YoY

26.74% of Ch. 17

FY 2023-24 Exp. Rank #342

Balance

+137.83

Exports

1,313.50 ₹ Cr

0.0363% share

+13.47% YoY

4.82% of Ch. 17

Imports

1,175.67 ₹ Cr

0.0209% share

+25.53% YoY

6.60% of Ch. 17

FY 2024-25 Exp. Rank #363

Balance

−18.38

Exports

1,119.60 ₹ Cr

0.0302% share

−14.76% YoY

5.29% of Ch. 17

Imports

1,137.98 ₹ Cr

0.0187% share

−3.21% YoY

8.71% of Ch. 17

CAGR · 7-Year

Exports

13.39% /yr

Imports

13.41% /yr

Consistently Deficit
Chapter 17 total

reference, FY 2024-25

Export

₹21,182.41 Cr

Import

₹13,069.21 Cr

Trade Balance

+8,113.20

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1702 ranks #363 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1702 and GST compliance.

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.

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.

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