What products are classified under HSN 4015000 ?
It includes High-Fat Dairy Products
HSN Code 04015000 represents High-Fat Dairy Products under GST classification. This code helps businesses identify High-Fat Dairy Products correctly for billing, taxation, and trade. With HSN Code 04015000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of High-Fat Dairy Products.
HSN Code 04015000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | Of a fat content, by weight, exceeding 10% | 0% | 0% | 0% | 0% |
Description of goods
Of a fat content, by weight, exceeding 10%
Chapter
04 – Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Sub Chapter
0401 – Milk and cream, not concentrated nor containing added sugar or other sweetening matter
High-Fat Dairy Products does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of a fat content, by weight, not exceeding 1% | |
| Of a fat content, by weight, exceeding 1% but not exceeding 6% | |
| Of a fat content, by weight, exceeding 6% but not exceeding 10% |
Of a fat content, by weight, not exceeding 1%
Of a fat content, by weight, exceeding 1% but not exceeding 6%
Of a fat content, by weight, exceeding 6% but not exceeding 10%
It includes High-Fat Dairy Products
Under HSN 04015000, High-Fat Dairy Products attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
Use separate invoice lines per HSN. Apply TBD for High-Fat Dairy Products and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.
Yes. When High-Fat Dairy Products 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.
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.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.