HSN code 17021110 is the 8-digit tariff item for 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, under heading 1702 and sub-heading 170211 (Chapter 17). GST is nil, 5% or 18%, depending on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). Rates as of 2026-10-21.
HSN 17021110 at a glance
| Tariff item (8 digits) | 17021110 |
|---|---|
| Heading (4 digits) | 1702: 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 |
| Sub-heading (6 digits) | 170211: Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter |
| Chapter | 17: Sugars and sugar confectionery |
| 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, containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter, in solid form |
| GST rate | nil, 5% or 18%, by description |
The rate for 17021110 depends on whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act). 5% under 9/2025-CT(R), Schedule I, S. No. 108 for "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in..."; 18% under 9/2025-CT(R), Schedule II, S. No. 1 for "Artificial honey, whether or not mixed with natural honey"; 5% under 9/2025-CT(R), Schedule I, S. No. 106 for "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar..."; Nil under 10/2025-CT(R), S. No. 96 for "(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than..."; 5% under 9/2025-CT(R), Schedule I, S. No. 107 for "Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 17021110 the deciding question is whether the goods are pre-packaged and labelled (retail packs of up to 25 kg or 25 litre under the Legal Metrology Act).
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 108 |
| 1702 | Artificial honey, whether or not mixed with natural honey | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 1 |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 106 |
| 1701 or 1702 | (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 (0%) | Nil | 10/2025-CT(R), S. No. 96 |
| 1702 or 1704 | 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% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 107 |
Worked example: a ₹1,000 sale under HSN 17021110
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1702) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (170211) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (17021110), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 170211
- HSN 17021190: Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar... (nil, 5% or 18%)
See every rate entry for the heading on the HSN 1702 page, or all Chapter 17 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).