Curd (Dahi) HSN Code 0403 and GST Rate
Curd, yoghurt, lassi, buttermilk and other fermented milk.
本页尚未翻译，因此以英文显示。
- HSN code
- 0403
- GST rate
- Nil or 5%
- Chapter
- 04: Dairy, eggs and honey
- Before 22 Sep 2025
- No change
What is the HSN code for curd (dahi)?
Curd (Dahi) falls under HSN 0403, in chapter 04 (Dairy, eggs and honey).
Curd, lassi and buttermilk are heading 0403 and follow the same rule as cereals: nil when loose and 5% when prepacked and labelled. Flavoured yoghurt with fruit stays in 0403.
| Code | Description |
|---|---|
| 040320 | Yoghurt and curd |
| 040390 | Other fermented milk (buttermilk, lassi) |
GST rate on curd (dahi)
The GST rate on curd (dahi) is nil or 5%. Nil when sold loose or in a pack that is not prepacked and labelled. 5% when prepacked and labelled, that is a retail pack that must carry Legal Metrology declarations (packs up to 25 kg or 25 litres). Bulk packs above 25 kg stay nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
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 | 0403 |
| Above Rs 5 crore | 6 on every invoice | 040320, 040390 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 04 |
Sample GST invoice line for curd (dahi)
Here is how a line for curd (dahi) looks on a tax invoice within one state: 100 × cup of 400 g at Rs 35.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Curd (Dahi) | 0403 | 100 × cup of 400 g | 35.00 | 3,500.00 | 87.50 | 87.50 | 3,675.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 175.00 instead of CGST and SGST. 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 curd (dahi):
常见问题
What is the HSN code for curd (dahi)?
Curd (Dahi) falls under HSN 0403: curd, yoghurt, lassi, buttermilk and other fermented milk. Common 6 digit codes are 040320 for yoghurt and curd and 040390 for other fermented milk (buttermilk, lassi).
What is the GST rate on curd (dahi)?
Nil when sold loose or in a pack that is not prepacked and labelled. 5% when prepacked and labelled, that is a retail pack that must carry Legal Metrology declarations (packs up to 25 kg or 25 litres). Bulk packs above 25 kg stay nil.
How many digits of the curd (dahi) 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 0403 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 040320, 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.