HSN Code 0401: Milk and cream, not concentrated
HSN code 0401 classifies milk and cream, not concentrated under India's GST system. GST rate: 0%.
GST Rate Breakdown
- GST Rate: 0%
- CGST + SGST (intra-state): 0% + 0%
- IGST (inter-state): 0%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
Milk and cream, not concentrated is GST-exempt (0%)
Milk and cream, not concentrated is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Milk and cream, not concentrated
- Taxable value: ₹10,000
- GST (0%): ₹0
- Intra-state: ₹0 CGST + ₹0 SGST
- Inter-state: ₹0 IGST
- Total: ₹10,000
When to Use HSN Code 0401
Use HSN code 0401 on every tax invoice for milk and cream, not concentrated. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 0401
What is HSN code 0401?
HSN code 0401 classifies milk and cream, not concentrated under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Milk and cream, not concentrated?
Milk and cream, not concentrated attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Milk and cream, not concentrated exempt from GST?
Yes. Milk and cream, not concentrated is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.