HSN Code 04021010: Liquid Milk & Cream (Not Concentrated or Sweetened)

HSN Code 04021010 represents Liquid Milk & Cream (Not Concentrated or Sweetened) under GST classification. This code helps businesses identify Liquid Milk & Cream (Not Concentrated or Sweetened) correctly for billing, taxation, and trade. With HSN Code 04021010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Liquid Milk & Cream (Not Concentrated or Sweetened).

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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	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk	2.5%	2.5%	5%	0%

Description of goods

In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk

Chapter

04 – Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Sub Chapter

0402 – Milk and cream, concentrated or containing added sugar or other sweetening matter

CGST 2.5%

SGST 2.5%

IGST 5%

CESS 0%

HSN Code	Description
04021020	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%: Milk food for babies
04021090	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :Other
04022100	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Not containing added sugar or other sweetening matter
04022910	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Whole milk
04022920	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Milk for babies
04022990	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Other
04029110	Other: Not containing added sugar or other sweetening matter : Condensed milk
04029120	Other
04029190	Other:Not containing added sugar or other sweetening matter:Other
04029910	Other:Other :Whole milk
04029920	Other:Other :Condensed milk
04029990	Other:Other :Other

HSN Code 04021020

In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%: Milk food for babies

HSN Code 04021090

In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :Other

HSN Code 04022100

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Not containing added sugar or other sweetening matter

HSN Code 04022910

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Whole milk

HSN Code 04022920

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Milk for babies

HSN Code 04022990

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Other

HSN Code 04029110

Other: Not containing added sugar or other sweetening matter : Condensed milk

HSN Code 04029120

Other

HSN Code 04029190

Other:Not containing added sugar or other sweetening matter:Other

HSN Code 04029910

Other:Other :Whole milk

HSN Code 04029920

Other:Other :Condensed milk

HSN Code 04029990

Other:Other :Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
TN/08/AAR/2020	Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/38/AAR/2022	Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
GUJ/GAAR/R/04/2021	Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/05/2021	Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. TN/08/AAR/2020

Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/38/AAR/2022

Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GUJ/GAAR/R/04/2021

Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/05/2021

Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 4021010 ?

It includes Liquid Milk & Cream (Not Concentrated or Sweetened)

How much GST applies to Liquid Milk & Cream (Not Concentrated or Sweetened)?

Under HSN 04021010, Liquid Milk & Cream (Not Concentrated or Sweetened) attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Is ITC allowed for costs used to trade Liquid Milk & Cream (Not Concentrated or Sweetened)?

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 to bill mixed items when Liquid Milk & Cream (Not Concentrated or Sweetened) is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Liquid Milk & Cream (Not Concentrated or Sweetened) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Any import/export nuance for Liquid Milk & Cream (Not Concentrated or Sweetened)?

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

Are e‑way bill and e‑invoice required for Liquid Milk & Cream (Not Concentrated or Sweetened)?

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.

Does ‘pre‑packaged & labelled’ change GST on Liquid Milk & Cream (Not Concentrated or Sweetened)?

Yes. When Liquid Milk & Cream (Not Concentrated or Sweetened) 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.

Important Disclaimer

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.

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