--- title: "HSN Code for Other Milk Powder (≤1.5% Fat) | HSN 04021090 GST Rate" description: "Find HSN and GST Rates for 04021090 related to Other Milk Powder (≤1.5% Fat) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04021090/" --- # HSN Code 04021090: Other Milk Powder (≤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% :Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 4021090 ? It includes Other Milk Powder (≤1.5% Fat) ### How much GST applies to Other Milk Powder (≤1.5% Fat)? Under HSN 04021090, Other Milk Powder (≤1.5% Fat) attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Any import/export nuance for Other Milk Powder (≤1.5% Fat)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How to bill mixed items when Other Milk Powder (≤1.5% Fat) is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other Milk Powder (≤1.5% Fat) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Other Milk Powder (≤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. ### Are e‑way bill and e‑invoice required for Other Milk Powder (≤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. ## India's trade performance: HSN Code 04021090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+25.14% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #3775 of 12657 HSN codes - Share of Sub-Chapter 0402: 1.74% of its exports; import side 0.09% - Rank within Sub-Chapter 0402: #7 of 13 by export value; import-side #4 ### Key metrics - Export CAGR: -11.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6734 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,028.09% in FY 2020-21 - Contribution to Sub-Ch. 0402: 1.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04021090 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 | 9.43 | 0.0004% | — | 1.46% | < ₹1 Crore | 0.0000% | — | 2.81% | +9.19 | #5047 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −90.56% | 0.82% | Nil | 0.0000% | −100.00% | 0.00% | +0.89 | #7716 | | FY 2020-21 | 10.04 | 0.0005% | +1,028.09% | 2.83% | < ₹1 Crore | 0.0000% | — | 4.24% | +9.55 | #5074 | | FY 2021-22 | 26.50 | 0.0008% | +163.94% | 2.44% | < ₹1 Crore | 0.0000% | −91.84% | 0.58% | +26.46 | #4209 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −97.09% | 0.13% | 2.10 | 0.0000% | +5,150.00% | 9.48% | −1.33 | #8319 | | FY 2023-24 | 3.66 | 0.0001% | +375.32% | 1.86% | Nil | 0.0000% | −100.00% | 0.00% | +3.66 | #6926 | | FY 2024-25 | 4.58 | 0.0001% | +25.14% | 1.74% | < ₹1 Crore | 0.0000% | — | 0.09% | +4.57 | #6734 | - CAGR (7-year): exports -11.34%/yr, imports -41.12%/yr (consistently Surplus) ## Key trade insights: HSN Code 04021090 export-import analysis ### Export decline: -11.34% CAGR over 7 years India's exports under HSN Code 04021090 have declined at a compound annual rate of -11.34% over 7 fiscal years, falling from ₹9.43 Crore in FY 2018-19 to ₹4.58 Crore in FY 2024-25. ### HSN Code 04021090 ranked #6734 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04021090 ranks #6734 out of 12657 HSN codes by total export value. Within Sub-Chapter 0402, it ranks #7 of 13. By trade surplus, it ranks #3775 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 04021090 exports The strongest single-year export movement for HSN Code 04021090 was recorded in FY 2020-21, when exports surged by 1,028.09% over the prior year. ### India maintains a trade surplus of ₹4.57 Crore in HSN Code 04021090 goods In FY 2024-25, India's exports of ₹4.58 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹4.57 Crore — ranking #3775 of 12657 by surplus magnitude. ### Import growth of -41.12% CAGR signals stable import dependency for Other Milk Powder (≤1.5% Fat) India's imports under HSN Code 04021090 have grown at -41.12% CAGR, reaching ₹0.01 Crore in FY 2024-25. ### HSN Code 04021090 contributes 1.74% of Sub-Chapter 0402 exports — ranked #7 Among the 13 HSN codes under Sub-Chapter 0402, HSN Code 04021090 ranks #7 by export value — accounting for 1.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #4). ## 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)](https://busy.in/hsn/hsn-04021020/) | ₹9 Cr | | #7 | HSN Code 04021090: Other Milk Powder (≤1.5% Fat) (this hsn code) | ₹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 |