---
title: "HSN Code for Milk fat content 1-6% | HSN 04012000 GST Rate"
description: "Find HSN and GST Rates for 04012000 related to Milk fat content 1-6% with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 04012000: Milk fat content 1-6%

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products](https://busy.in/hsn/chapter-04/)
- [Sub-chapter 0401: Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a fat content, by weight, exceeding 1% but not exceeding 6% | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 4012000 ?

It includes Milk fat content 1-6%

### Any import/export nuance for Milk fat content 1-6%?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Does ‘pre‑packaged & labelled’ change GST on Milk fat content 1-6%?

Yes. When Milk fat content 1-6% is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### Are e‑way bill and e‑invoice required for Milk fat content 1-6%?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Is ITC allowed for costs used to trade Milk fat content 1-6%?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Milk fat content 1-6%?

Under HSN 04012000, Milk fat content 1-6% attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

## India's trade performance: HSN Code 04012000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹107 Cr (+17.07% YoY) — 0.0029% of India's total exports
- Imports: < ₹1 Crore (+500.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹107 Cr (Surplus); surplus rank #1561 of 12657 HSN codes
- Share of Sub-Chapter 0401: 73.27% of its exports; import side 0.24%
- Rank within Sub-Chapter 0401: #1 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 28.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2567 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +128.81% in FY 2019-20
- Contribution to Sub-Ch. 0401: 73.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 04012000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0401 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0401 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 23.81 | 0.0010% | — | 40.65% | 6.81 | 0.0002% | — | 53.66% | +17.00 | #3879 |
| FY 2019-20 | 54.48 | 0.0025% | +128.81% | 72.35% | < ₹1 Crore | 0.0000% | −86.34% | 10.65% | +53.55 | #2765 |
| FY 2020-21 | 57.25 | 0.0027% | +5.08% | 88.36% | < ₹1 Crore | 0.0000% | −51.61% | 9.20% | +56.80 | #2738 |
| FY 2021-22 | 59.05 | 0.0019% | +3.14% | 79.99% | < ₹1 Crore | 0.0000% | −91.11% | 0.49% | +59.01 | #3138 |
| FY 2022-23 | 88.57 | 0.0024% | +49.99% | 93.07% | < ₹1 Crore | 0.0000% | −50.00% | 0.17% | +88.55 | #2709 |
| FY 2023-24 | 91.59 | 0.0025% | +3.41% | 81.73% | < ₹1 Crore | 0.0000% | −50.00% | 0.04% | +91.58 | #2697 |
| FY 2024-25 | 107.22 | 0.0029% | +17.07% | 73.27% | < ₹1 Crore | 0.0000% | +500.00% | 0.24% | +107.16 | #2567 |

- CAGR (7-year): exports 28.50%/yr, imports -54.55%/yr (consistently Surplus)

## Key trade insights: HSN Code 04012000 export-import analysis

### Consistent export growth: 28.50% CAGR over 7 years

India's exports under HSN Code 04012000 have grown at a compound annual rate of 28.50% over 7 fiscal years, rising from ₹23.81 Crore in FY 2018-19 to ₹107.22 Crore in FY 2024-25.

### HSN Code 04012000 ranked #2567 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 04012000 ranks #2567 out of 12657 HSN codes by total export value. Within Sub-Chapter 0401, it ranks #1 of 4. By trade surplus, it ranks #1561 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 04012000 exports

The strongest single-year export movement for HSN Code 04012000 was recorded in FY 2019-20, when exports surged by 128.81% over the prior year.

### India maintains a trade surplus of ₹107.16 Crore in HSN Code 04012000 goods

In FY 2024-25, India's exports of ₹107.22 Cr exceeded imports of ₹0.06 Cr, resulting in a trade surplus of ₹107.16 Crore — ranking #1561 of 12657 by surplus magnitude.

### Import growth of -54.55% CAGR signals stable import dependency for Milk fat content 1-6%

India's imports under HSN Code 04012000 have grown at -54.55% CAGR, reaching ₹0.06 Crore in FY 2024-25.

### HSN Code 04012000 contributes 73.27% of Sub-Chapter 0401 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 0401, HSN Code 04012000 ranks #1 by export value — accounting for 73.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #2).

## Related HSN Codes in Sub-Chapter 0401

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 04012000: Milk fat content 1-6% (this hsn code) | ₹107 Cr |
| #2 | [HSN Code 04015000: High-Fat Dairy Products](https://busy.in/hsn/hsn-04015000/) | ₹29 Cr |
| #3 | [HSN Code 04014000: Milk: 6-10% fat content](https://busy.in/hsn/hsn-04014000/) | ₹5 Cr |
| #4 | [HSN Code 04011000: Of a fat content, by weight, not exceeding 1%](https://busy.in/hsn/hsn-04011000/) | ₹5 Cr |