Q3HSN 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
GST rate
| Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 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 | 5% |
| Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% |
| Artificial honey, whether or not mixed with natural honey | 18% |
| (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 | Nil |
Codes under 1702
| Code | Description | GST rate |
|---|---|---|
| 1702 11 | Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter — sugars and sugar confectionery | Varies |
| 1702 11 10 | Solid form — sugars and sugar confectionery | Varies |
| 1702 19 | 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 | Varies |
| 1702 19 10 | Solid form — sugars and sugar confectionery | Varies |
| 1702 20 | Maple sugar and maple syrup: | Varies |
| 1702 20 10 | Solid form — maple sugar and maple syrup | Varies |
| 1702 30 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: | Varies |
| 1702 30 10 | Glucose, liquid | Varies |
| 1702 30 20 | Glucose, solid | Varies |
| 1702 30 31 | Solid form — glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | Varies |
| 1702 40 | Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: | Varies |
| 1702 40 10 | Glucose, liquid | Varies |
| 1702 40 20 | Glucose, solid | Varies |
| 1702 40 31 | 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 | Varies |
| 1702 50 | Chemically pure fructose | Varies |
| 1702 60 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar — sugars and sugar confectionery | Varies |
| 1702 60 10 | Solid form — sugars and sugar confectionery | Varies |
| 1702 90 | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: | Varies |
| 1702 90 10 | Palmyra sugar | Varies |
| 1702 90 20 | Chemically pure maltose | Varies |
| 1702 90 30 | Artificial honey, whether or not mixed with natural honey | Varies |
| 1702 90 40 | Caramel | Varies |
| 1702 90 50 | Insulin syrup | Varies |
← Chapter 17: Sugar, jaggery and sugar confectionery
Related HSN codes
1703Molasses resulting from the extraction or refining of sugar1701Cane or beet sugar and chemically pure sucrose, in solid1704Sugar confectionery (including white chocolate), not1605Crustaceans, molluscs and other aquatic invertebrates1801Cocoa beans, whole or broken, raw or roasted1604Prepared or preserved fish
Frequently Asked Questions
What is the HSN code for other sugars, including chemically pure lactose, maltose?
The HSN code for other sugars, including chemically pure lactose, maltose is 1702, under Chapter 17 (Sugar, jaggery and sugar confectionery).
What is the GST rate on other sugars, including chemically pure lactose, maltose?
It depends on the specific item: jaggery of all types including cane jaggery (gur), palmyra jaggery, khandsari sugar, rab, pre-packaged and labelled is 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 is 5%; other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel is 5%; artificial honey, whether or not mixed with natural honey is 18%; (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 is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.