HSN Code 0402: Milk and cream, concentrated or sweetened
HSN code 0402 classifies milk and cream, concentrated or sweetened under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
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.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Milk and cream, concentrated or sweetened sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Milk and cream, concentrated or sweetened
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 0402
Use HSN code 0402 on every tax invoice for milk and cream, concentrated or sweetened. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 0402
What is HSN code 0402?
HSN code 0402 classifies milk and cream, concentrated or sweetened under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Milk and cream, concentrated or sweetened?
Milk and cream, concentrated or sweetened attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Milk and cream, concentrated or sweetened exempt from GST?
No. Milk and cream, concentrated or sweetened attracts 5% GST on every taxable sale.