---
title: "HSN Code for High-Fat Dairy Products | HSN 04015000 GST Rate"
description: "Find HSN and GST Rates for 04015000 related to High-Fat Dairy Products with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-04015000/"
---

# HSN Code 04015000: High-Fat Dairy Products

- [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 10% | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 4015000 ?

It includes High-Fat Dairy Products

### How much GST applies to 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.

### How to bill mixed items when High-Fat Dairy Products is sold with exempt goods?

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.

### Is ITC allowed for costs used to trade High-Fat Dairy Products?

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.

### Does ‘pre‑packaged & labelled’ change GST on High-Fat Dairy Products?

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.

### Are e‑way bill and e‑invoice required for High-Fat Dairy Products?

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.

### Any import/export nuance for High-Fat Dairy Products?

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

## India's trade performance: HSN Code 04015000 (FY 2024-25)

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

- Exports: ₹29 Cr (+91.01% YoY) — 0.0008% of India's total exports
- Imports: ₹25 Cr (+0.41% YoY) — 0.0004% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3755 of 12657 HSN codes
- Share of Sub-Chapter 0401: 20.04% of its exports; import side 99.80%
- Rank within Sub-Chapter 0401: #2 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 6.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4363 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +210.73% in FY 2023-24
- Contribution to Sub-Ch. 0401: 20.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 04015000

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 | 19.95 | 0.0009% | — | 34.06% | 5.81 | 0.0002% | — | 45.78% | +14.14 | #4107 |
| FY 2019-20 | 18.60 | 0.0008% | −6.77% | 24.70% | 7.76 | 0.0002% | +33.56% | 88.89% | +10.84 | #4211 |
| FY 2020-21 | 3.58 | 0.0002% | −80.75% | 5.53% | 4.43 | 0.0002% | −42.91% | 90.59% | −0.85 | #6334 |
| FY 2021-22 | 8.46 | 0.0003% | +136.31% | 11.46% | 8.17 | 0.0002% | +84.42% | 99.51% | +0.29 | #5700 |
| FY 2022-23 | 4.94 | 0.0001% | −41.61% | 5.19% | 11.43 | 0.0002% | +39.90% | 99.83% | −6.49 | #6469 |
| FY 2023-24 | 15.35 | 0.0004% | +210.73% | 13.70% | 24.54 | 0.0004% | +114.70% | 99.92% | −9.19 | #5135 |
| FY 2024-25 | 29.32 | 0.0008% | +91.01% | 20.04% | 24.64 | 0.0004% | +0.41% | 99.80% | +4.68 | #4363 |

- CAGR (7-year): exports 6.63%/yr, imports 27.23%/yr (consistently Surplus)

## Key trade insights: HSN Code 04015000 export-import analysis

### Consistent export growth: 6.63% CAGR over 7 years

India's exports under HSN Code 04015000 have grown at a compound annual rate of 6.63% over 7 fiscal years, rising from ₹19.95 Crore in FY 2018-19 to ₹29.32 Crore in FY 2024-25.

### HSN Code 04015000 ranked #4363 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 04015000 ranks #4363 out of 12657 HSN codes by total export value. Within Sub-Chapter 0401, it ranks #2 of 4. By trade surplus, it ranks #3755 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 04015000 exports

The strongest single-year export movement for HSN Code 04015000 was recorded in FY 2023-24, when exports surged by 210.73% over the prior year.

### India maintains a trade surplus of ₹4.68 Crore in HSN Code 04015000 goods

In FY 2024-25, India's exports of ₹29.32 Cr exceeded imports of ₹24.64 Cr, resulting in a trade surplus of ₹4.68 Crore — ranking #3755 of 12657 by surplus magnitude.

### Import growth of 27.23% CAGR signals rising demand for High-Fat Dairy Products

India's imports under HSN Code 04015000 have grown at 27.23% CAGR, reaching ₹24.64 Crore in FY 2024-25.

### HSN Code 04015000 contributes 20.04% of Sub-Chapter 0401 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 0401, HSN Code 04015000 ranks #2 by export value — accounting for 20.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.80% share (rank #1).

## 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%](https://busy.in/hsn/hsn-04012000/) | ₹107 Cr |
| #2 | HSN Code 04015000: High-Fat Dairy Products (this hsn code) | ₹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 |