Milk HSN Code 0401 and GST Rate
Fresh, pasteurised and UHT milk and cream, not concentrated and without added sugar.
Cette page n'est pas encore traduite, elle s'affiche donc en anglais.
- HSN code
- 0401
- GST rate
- Nil
- Chapter
- 04: Dairy, eggs and honey
- Before 22 Sep 2025
- Nil or 5%
What is the HSN code for milk?
Milk falls under HSN 0401, in chapter 04 (Dairy, eggs and honey).
Heading 0401 is split by fat content, not by animal or packing, so toned, double toned and full cream milk differ only in subheading. UHT (long life) milk became nil on 22 September 2025. Flavoured milk drinks are beverages of heading 2202, milk powder and condensed milk are heading 0402, and curd and buttermilk are heading 0403.
| Code | Description |
|---|---|
| 040110 | Milk, fat content up to 1% |
| 040120 | Milk, fat content above 1% up to 6% |
| 040140 | Milk and cream, fat above 6% up to 10% |
| 040150 | Cream, fat above 10% |
GST rate on milk
The GST rate on milk is nil. Before 22 September 2025 it was nil or 5%. Nil on fresh and pasteurised milk. UHT milk was 5% and is nil since 22 September 2025. Condensed milk is 5%; milk powder is heading 0402.
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0401 |
| Above Rs 5 crore | 6 on every invoice | 040110, 040120, 040140 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 04 |
Sample GST invoice line for milk
Here is how a line for milk looks on a tax invoice within one state: 500 × litre at Rs 56.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Milk | 0401 | 500 × litre | 56.00 | 28,000.00 | 0.00 | 0.00 | 28,000.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 04 at a glance
Chapter 04 (Dairy, eggs and honey) covers: Milk, cream, curd, butter, ghee, cheese, paneer, birds' eggs and natural honey.
Other pages in chapter 04
Related HSN codes
Products often bought, sold or invoiced together with milk:
Questions fréquentes
What is the HSN code for milk?
Milk falls under HSN 0401: fresh, pasteurised and UHT milk and cream, not concentrated and without added sugar. Common 6 digit codes are 040110 for milk, fat content up to 1% and 040120 for milk, fat content above 1% up to 6%.
What is the GST rate on milk?
Nil on fresh and pasteurised milk. UHT milk was 5% and is nil since 22 September 2025. Condensed milk is 5%; milk powder is heading 0402.
How many digits of the milk HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 0401 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 040110, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.