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. Chapter 17: Sugars and sugar confectionery.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 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 Notification 9/2025-CT(R), Schedule I, S.No. 107 |
| 5%2.5% + 2.5% | 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel Notification 9/2025-CT(R), Schedule I, S.No. 108 |
| 18%9% + 9% | 1702 | Artificial honey, whether or not mixed with natural honey Notification 9/2025-CT(R), Schedule II, S.No. 1 |
| Nil | 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 Notification 10/2025-CT(R), S.No. 96 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 1702 in the GSTN HSN master (31 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 1702 11 | CONTAINING BY WEIGHT 99% OR MORE LACTOSE, EXPRESSED AS ANHYDROUS LACTOSE, CALCULATED ON THE DRY MATTER: | – | |
| 1702 11 10 | IN SOLID FORM | – | Save |
| 1702 11 90 | OTHER | – | Save |
| 1702 19 | OTHER : | – | |
| 1702 19 10 | IN SOLID FORM | – | Save |
| 1702 19 90 | OTHER | – | Save |
| 1702 20 | MAPLE SUGAR AND MAPLE SYRUP: | – | |
| 1702 20 10 | IN SOLID FORM | – | Save |
| 1702 20 90 | OTHER | – | Save |
| 1702 30 | GLUCOSE AND GLUCOSE SYRUP, NOT CONTAINING FRUCTOSE OR CONTAINING IN THE DRY STATE LESS THAN 20% BY WEIGHT OF FRUCTOSE: | – | |
| 1702 30 10 | GLUCOSE, LIQUID | – | Save |
| 1702 30 20 | GLUCOSE, SOLID | – | Save |
| 1702 30 31 | IN SOLID FORM | – | Save |
| 1702 30 39 | OTHER | – | Save |
| 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 : | – | |
| 1702 40 10 | GLUCOSE, LIQUID | – | Save |
| 1702 40 20 | GLUCOSE, SOLID | – | Save |
| 1702 40 31 | IN SOLID FORM | – | Save |
| 1702 40 39 | OTHER | – | Save |
| 1702 50 | CHEMICALLY PURE FRUCTOSE | – | |
| 1702 50 00 | CHEMICALLY PURE FRUCTOSE | – | Save |
| 1702 60 | OTHER FRUCTOSE AND FRUCTOSE SYRUP, CONTAINING IN THE DRY STATE MORE THAN 50% BY WEIGHT OF FRUCTOSE, EXCLUDING INVERT SUGAR: | – | |
| 1702 60 10 | IN SOLID FORM | – | Save |
| 1702 60 90 | OTHER | – | Save |
| 1702 90 | OTHER, INCLUDING INVERT SUGAR AND OTHER SUGAR AND SUGAR SYRUP BLENDS CONTAINING IN THE DRY STATE 50% BY WEIGHT OF FRUCTOSE : | – | |
| 1702 90 10 | PALMYRA SUGAR | – | Save |
| 1702 90 20 | CHEMICALLY PURE MALTOSE | – | Save |
| 1702 90 30 | ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY | – | Save |
| 1702 90 40 | CARAMEL | – | Save |
| 1702 90 50 | INSULIN SYRUP | – | Save |
| 1702 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (1702) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
