HSN Code 04021020: Baby Milk Food (<=1.5% Fat)

Q: What products are classified under HSN 4021020 ?

It includes Baby Milk Food (<=1.5% Fat)

Q: Are e‑way bill and e‑invoice required for Baby Milk Food (<=1.5% Fat)?

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.

Q: How much GST applies to Baby Milk Food (<=1.5% Fat)?

Under HSN 04021020, Baby Milk Food (<=1.5% Fat) attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Q: Does ‘pre‑packaged & labelled’ change GST on Baby Milk Food (<=1.5% Fat)?

Yes. When Baby Milk Food (<=1.5% Fat) 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.

Q: Is ITC allowed for costs used to trade Baby Milk Food (<=1.5% Fat)?

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.

Q: How to bill mixed items when Baby Milk Food (<=1.5% Fat) is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Baby Milk Food (<=1.5% Fat) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

HSN Code 04021020 represents Baby Milk Food (<=1.5% Fat) under GST classification. This code helps businesses identify Baby Milk Food (<=1.5% Fat) correctly for billing, taxation, and trade. With HSN Code 04021020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Baby Milk Food (<=1.5% Fat).

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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%: Milk food for babies	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%: Milk food for babies

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
04021010	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk
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 04021010

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

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)

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)

What products are classified under HSN 4021020 ?

It includes Baby Milk Food (<=1.5% Fat)

Are e‑way bill and e‑invoice required for Baby Milk Food (<=1.5% Fat)?

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.

How much GST applies to Baby Milk Food (<=1.5% Fat)?

Under HSN 04021020, Baby Milk Food (<=1.5% Fat) attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Does ‘pre‑packaged & labelled’ change GST on Baby Milk Food (<=1.5% Fat)?

Yes. When Baby Milk Food (<=1.5% Fat) 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.

Is ITC allowed for costs used to trade Baby Milk Food (<=1.5% Fat)?

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 Baby Milk Food (<=1.5% Fat) is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Baby Milk Food (<=1.5% Fat) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

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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