HSN Codes · Chapter 04: Dairy, Eggs, Honey

HSN Code 0402

Milk and cream, concentrated or 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 0402

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 0402

  • 040210 — DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS _x000D_ OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED~_x000D_ Milk and cream, concentrated or containing added sugar or other sweetening matter~In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%
  • 04021010 — DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS _x000D_ OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED~_x000D_ Milk and cream, concentrated or containing added sugar or other sweetening matter~In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% — skimmed milk
  • 04021020 — DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS _x000D_ OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED~_x000D_ Milk and cream, concentrated or containing added sugar or other sweetening matter~In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% — milk food for babies
  • 04021090 — DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS _x000D_ OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED~_x000D_ Milk and cream, concentrated or containing added sugar or other sweetening matter~In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% — other
  • 040221 — Not containing added sugar or other sweetening matter
  • 04022100 — Not containing added sugar or other sweetening matter
  • 040229 — Milk and cream, concentrated or containing added sugar or other sweetening matter — other
  • 04022910 — Milk and cream, concentrated or containing added sugar or other sweetening matter — other — whole milk
  • 04022920 — Milk and cream, concentrated or containing added sugar or other sweetening matter — other — milk for babies
  • 04022990 — Milk and cream, concentrated or containing added sugar or other sweetening matter — other — other

Frequently asked questions

Goods and services under 0402 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

Invoice with this code in seconds

Save HSN 0402 on a product once — Invodo puts it on every invoice, e-invoice, and e-way bill automatically. Start free.

Start Free Trial Explore Features