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Free Tools/HSN Code Finder/Chapter 17/HSN 1702
HSN 17024-Digit Heading

HSN 1702: Other sugars – GST Rate

HSN 1702 covers other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form. GST on HSN 1702 is 0% (Nil / exempt), 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 23 tariff items, for example 1702 11 10, 1702 11 90 and 1702 19 10.

Chapter 17: Sugars and sugar confectionery

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1702

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 96 (Spec: 1701 or 1702)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa

Reference: Schedule I, S. No. 107 (Spec: 1702 or 1704)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel

Reference: Schedule I, S. No. 108 (Spec: 1702)
18%CGST 9% + SGST 9% / IGST 18%

Artificial honey, whether or not mixed with natural honey

Reference: Schedule II, S. No. 1 (Spec: 1702)

Sub-Headings & Tariff Items Under 1702

Showing 31 sub-classification codes with complete hierarchy descriptions.

1702116-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Containing By Weight 99% Or More Lactose, Expressed As Anhydrous Lactose, Calculated On The Dry Matter:

170211108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Containing By Weight 99% Or More Lactose, Expressed As Anhydrous Lactose, Calculated On The Dry Matter: > In Solid Form

170211908-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Containing By Weight 99% Or More Lactose, Expressed As Anhydrous Lactose, Calculated On The Dry Matter: > Other

1702196-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Other :

170219108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other : > In Solid Form

170219908-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other : > Other

1702206-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Maple Sugar And Maple Syrup:

170220108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Maple Sugar And Maple Syrup: > In Solid Form

170220908-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Maple Sugar And Maple Syrup: > Other

1702306-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Not Containing Fructose Or Containing In The Dry State Less Than 20% By Weight Of Fructose:

170230108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Not Containing Fructose Or Containing In The Dry State Less Than 20% By Weight Of Fructose: > Glucose, Liquid

170230208-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Not Containing Fructose Or Containing In The Dry State Less Than 20% By Weight Of Fructose: > Glucose, Solid

170230318-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Not Containing Fructose Or Containing In The Dry State Less Than 20% By Weight Of Fructose: > In Solid Form

170230398-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Not Containing Fructose Or Containing In The Dry State Less Than 20% By Weight Of Fructose: > Other

1702406-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Containing In The Dry State At Least 20% But Less Than 50% By Weight Of Fructose, Excluding Invert Sugar :

170240108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > 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

170240208-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > 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

170240318-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Containing In The Dry State At Least 20% But Less Than 50% By Weight Of Fructose, Excluding Invert Sugar : > In Solid Form

170240398-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Glucose And Glucose Syrup, Containing In The Dry State At Least 20% But Less Than 50% By Weight Of Fructose, Excluding Invert Sugar : > Other

1702506-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Chemically Pure Fructose

170250008-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Chemically Pure Fructose > Chemically Pure Fructose

1702606-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Other Fructose And Fructose Syrup, Containing In The Dry State More Than 50% By Weight Of Fructose, Excluding Invert Sugar:

170260108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other Fructose And Fructose Syrup, Containing In The Dry State More Than 50% By Weight Of Fructose, Excluding Invert Sugar: > In Solid Form

170260908-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other Fructose And Fructose Syrup, Containing In The Dry State More Than 50% By Weight Of Fructose, Excluding Invert Sugar: > Other

1702906-Digit Sub-heading

Chain: Sugars and sugar confectionery > 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 > Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose :

170290108-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose : > Palmyra Sugar

170290208-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose : > Chemically Pure Maltose

170290308-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > 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

170290408-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose : > Caramel

170290508-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose : > Insulin Syrup

170290908-Digit Tariff Item

Chain: Sugars and sugar confectionery > 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 > Other, Including Invert Sugar And Other Sugar And Sugar Syrup Blends Containing In The Dry State 50% By Weight Of Fructose : > Other

Other Headings in Chapter 17

HSN 1701
Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form
HSN 1703
Molasses Resulting From The Extraction Or Refining Of Sugar
HSN 1704
Sugar Confectionery (Including White Chocolate), Not Containing Cocoa
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