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HSN 0401 5% GST

HSN Code 0401 — Milk

HSN code 0401 covers milk and cream, not concentrated nor containing added sugar or other sweetening matter. Under GST 2.0 (effective 22 September 2025), HSN 0401 (milk) is taxed at 5% GST. This code falls under Chapter 04 — Dairy Produce; Birds' Eggs; Natural Honey; Edible Products Of Animal Origin, Not Elsewhere Specified Or Included.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 0401 at a glance

HSN Code0401
DescriptionMILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
GST Rate (GST 2.0)5%
ChapterChapter 04 — Dairy Produce; Birds' Eggs; Natural Honey; Edible Products Of Animal Origin, Not Elsewhere Specified Or Included
Heading0401

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 0401

8 more specific 6- and 8-digit codes fall under 0401 (milk). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
040110Of A Fat Content, By Weight, Not Exceeding 1%5%
040120Of A Fat Content, By Weight, Exceeding 1% But Not Exceeding 6%5%
040140Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10%5%
040150Of A Fat Content, By Weight, Exceeding 10%5%
04011000Of A Fat Content, By Weight, Not Exceeding 1%5%
04012000Of A Fat Content, By Weight, Exceeding 1% But Not Exceeding 6%5%
04014000Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10%5%
04015000Of A Fat Content, By Weight, Exceeding 10%5%

Frequently Asked Questions

What is the HSN code for milk?
The HSN code for milk is 0401, under Chapter 04 (Dairy Produce; Birds' Eggs; Natural Honey; Edible Products Of Animal Origin, Not Elsewhere Specified Or Included).
What is the GST rate on milk?
Under GST 2.0, HSN 0401 (milk) is taxed at 5% GST.
Which chapter does HSN code 0401 belong to?
HSN 0401 belongs to Chapter 04 of the HSN classification — Dairy Produce; Birds' Eggs; Natural Honey; Edible Products Of Animal Origin, Not Elsewhere Specified Or Included.
Is the HSN code 0401 mandatory on invoices for milk?
Yes. To bill milk under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (0401) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 04

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