--- title: "HSN Code for Baby Milk Food (<=1.5% Fat) | HSN 04021020 GST Rate" description: "Find HSN and GST Rates for 04021020 related to Baby Milk Food (<=1.5% Fat) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04021020/" --- # HSN Code 04021020: Baby Milk Food (<=1.5% Fat) - [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 0402: Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | 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% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 04021020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+87.71% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3378 of 12657 HSN codes - Share of Sub-Chapter 0402: 3.43% of its exports; import side 0.00% - Rank within Sub-Chapter 0402: #6 of 13 by export value ### Key metrics - Export CAGR: 11.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5911 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +87.71% in FY 2024-25 - Contribution to Sub-Ch. 0402: 3.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04021020 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. 0402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0402 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.67 | 0.0002% | — | 0.72% | Nil | 0.0000% | — | 0.00% | +4.67 | #5940 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −79.23% | 0.90% | Nil | 0.0000% | — | 0.00% | +0.97 | #7641 | | FY 2020-21 | 1.45 | 0.0001% | +49.48% | 0.41% | Nil | 0.0000% | — | 0.00% | +1.45 | #7324 | | FY 2021-22 | 2.01 | 0.0001% | +38.62% | 0.19% | Nil | 0.0000% | — | 0.00% | +2.01 | #7313 | | FY 2022-23 | 2.79 | 0.0001% | +38.81% | 0.48% | Nil | 0.0000% | — | 0.00% | +2.79 | #7075 | | FY 2023-24 | 4.80 | 0.0001% | +72.04% | 2.44% | Nil | 0.0000% | — | 0.00% | +4.80 | #6626 | | FY 2024-25 | 9.01 | 0.0002% | +87.71% | 3.43% | Nil | 0.0000% | — | 0.00% | +9.01 | #5911 | - CAGR (7-year): exports 11.58%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 04021020 export-import analysis ### Consistent export growth: 11.58% CAGR over 7 years India's exports under HSN Code 04021020 have grown at a compound annual rate of 11.58% over 7 fiscal years, rising from ₹4.67 Crore in FY 2018-19 to ₹9.01 Crore in FY 2024-25. ### HSN Code 04021020 ranked #5911 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04021020 ranks #5911 out of 12657 HSN codes by total export value. Within Sub-Chapter 0402, it ranks #6 of 13. By trade surplus, it ranks #3378 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 04021020 exports The strongest single-year export movement for HSN Code 04021020 was recorded in FY 2024-25, when exports surged by 87.71% over the prior year. ### India maintains a trade surplus of ₹9.01 Crore in HSN Code 04021020 goods In FY 2024-25, India's exports of ₹9.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹9.01 Crore — ranking #3378 of 12657 by surplus magnitude. ### HSN Code 04021020 contributes 3.43% of Sub-Chapter 0402 exports — ranked #6 Among the 13 HSN codes under Sub-Chapter 0402, HSN Code 04021020 ranks #6 by export value — accounting for 3.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 0402 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 04021010: Liquid Milk & Cream (Not Concentrated or Sweetened)](https://busy.in/hsn/hsn-04021010/) | ₹154 Cr | | #2 | [HSN Code 04022990: Other Milk Powder (>1.5% Fat)](https://busy.in/hsn/hsn-04022990/) | ₹37 Cr | | #3 | [HSN Code 04029990: Other\|Other \|Other](https://busy.in/hsn/hsn-04029990/) | ₹21 Cr | | #4 | [HSN Code 04022100: Unsweetened High-Fat Milk Powder](https://busy.in/hsn/hsn-04022100/) | ₹19 Cr | | #5 | [HSN Code 04022920: Concentrated & Sweetened Milk & Cream](https://busy.in/hsn/hsn-04022920/) | ₹13 Cr | | #6 | HSN Code 04021020: Baby Milk Food (<=1.5% Fat) (this hsn code) | ₹9 Cr | | #7 | [HSN Code 04021090: Other Milk Powder (≤1.5% Fat)](https://busy.in/hsn/hsn-04021090/) | ₹5 Cr | | #8 | [HSN Code 04029190: Non-sweetened milk products](https://busy.in/hsn/hsn-04029190/) | ₹4 Cr | | #9 | [HSN Code 04022910: Concentrated Milk & Cream (Unsweetened)](https://busy.in/hsn/hsn-04022910/) | ₹1 Cr | | #10 | [HSN Code 04029920: Other \| Other \| Condensed Milk](https://busy.in/hsn/hsn-04029920/) | ₹1 Cr |