HSN Codes · Chapter 04: Dairy, Eggs, Honey

HSN Code 0401

Milk and cream, not concentrated nor containing added sugar

Typical GST rate

5%

2.5% CGST + 2.5% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 0401

The first two digits (04) place this code in chapter 04 — Dairy, Eggs, Honey. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Milk, cream, butter, ghee, cheese, curd, eggs, and natural honey. Fresh milk is exempt while value-added dairy like ghee, butter, and cheese attract GST.

More specific codes under 0401

  • 040110 — Milk and cream, fat content ≤1%, not concentrated · GST 5%
  • 04011000 — Milk and cream, not concentrated nor containing added sugar or other sweetening matter — of a fat content, by weight, not exceeding 1% — of a fat content, by weight, not exceeding 1%
  • 040120 — Of a fat content, by weight, exceeding 1% but not exceeding 6%
  • 04012000 — Of a fat content, by weight, exceeding 1% but not exceeding 6%
  • 040140 — Of a fat content, by weight, exceeding 6% but not exceeding 10%
  • 04014000 — Of a fat content, by weight, exceeding 6% but not exceeding 10%
  • 040150 — Milk and cream, not concentrated nor containing added sugar or other sweetening matter — of a fat content, by weight, exceeding 10%
  • 04015000 — Milk and cream, not concentrated nor containing added sugar or other sweetening matter — of a fat content, by weight, exceeding 10% — of a fat content, by weight, exceeding 10%

Frequently asked questions

Goods and services under 0401 typically attract 5% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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