Lactose is classified under HSN heading 1702 (Other sugars, including chemically pure lactose, maltose, glucose and…). Main codes: 170211 containing by weight 99% or more lactose, expressed as anhydrous lactose…; 17021110 in solid form; 17021190 other. GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Lactose?
GST on Lactose as on 1 November 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (1702). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 5% | 18% | 1702 | Other solid sugars like glucose, fructose, lactose and maltose, plain sugar syrups without flavour or colour, and caramel. 9/2025-CT(R), entry 108 |
GST rate on Lactose since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 18% |
| 22 September 2025 | today | 5% |
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
| Code | Description (as in the tariff) |
|---|---|
170211 | Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter |
17021110 | In solid form |
17021190 | Other |
170219 | Other |
17021910 | In solid form |
17021990 | Other |
See all 31 codes on the Chapter 17 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (1702) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (170211, 170219) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Lactose?
Lactose is classified under HSN heading 1702 (Other sugars, including chemically pure lactose, maltose, glucose and…). Main codes: 170211 containing by weight 99% or more lactose, expressed as anhydrous lactose…; 17021110 in solid form; 17021190 other. GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Lactose?
As on 1 November 2026, GST on Lactose is 5%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Lactose change in 2025?
Yes. From 22 September 2025 (GST 2.0): 18% → 5% (1702). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Lactose in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Sugar (Chini)
1701 - Jaggery (gur)
1701 - Sweets (sugar confectionery, toffee)
1704 - Cellulose derivatives (MCC, HPMC, CMC)
3912 - Glass vials and ampoules (Glass bottles)
7010 - Laboratory glassware
7017 - Printed labels and leaflets
4821 - Bandages, gauze and surgical dressings
3005 - Syringes, needles and catheters
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3822 - Medical oxygen
2804 - Sulphuric, nitric and hydrochloric acid
2806
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.