HSN code directory
HSN Code 1702: Other sugars, including chemically pure lactose, maltose
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
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 17021110 | Lactose and lactose syrup: - containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter: in solid form |
| 17021190 | Lactose and lactose syrup: - containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter: other |
| 17021910 | Lactose and lactose syrup: other: in solid form |
| 17021990 | Lactose and lactose syrup: other: other |
| 17022010 | Maple sugar and maple syrup: in solid form |
| 17022090 | Maple sugar and maple syrup: other |
| 17023010 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: glucose, liquid |
| 17023020 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: glucose, solid |
| 17023031 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: - dextrose: in solid form |
| 17023039 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: - dextrose: other |
| 17024010 | 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 |
| 17024020 | 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 |
| 17024031 | 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 |
| 17024039 | 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 |
| 17025000 | Chemically pure fructose |
| 17026010 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: in solid form |
| 17026090 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: other |
| 17029010 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: palmyra sugar |
| 17029020 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert 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 |
| 17029030 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: 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 |
| 17029040 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: caramel |
| 17029050 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: insulin syrup |
| 17029090 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: other |
GST rate guide for this chapter
Sugar, jaggery and khandsari are taxed at 5% (jaggery in loose form is exempt). Sugar confectionery such as toffees and candies is taxed at 5%.
Browse the full HSN code list or search any HSN or SAC code.
GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.