What products are classified under HSN 4022920 ?
It includes Concentrated & Sweetened Milk & Cream
HSN Code 04022920 represents Concentrated & Sweetened Milk & Cream under GST classification. This code helps businesses identify Concentrated & Sweetened Milk & Cream correctly for billing, taxation, and trade. With HSN Code 04022920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Concentrated & Sweetened Milk & Cream.
HSN Code 04022920 relates to the following description:
| 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 exceeding 1.5% :Other:Milk for babies | 2.5% | 2.5% | 5% | 0% |
Description of goods
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Milk 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
Concentrated & Sweetened Milk & Cream does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk | |
| In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%: Milk food for babies | |
| In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :Other | |
| In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Not containing added sugar or other sweetening matter | |
| In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Whole milk | |
| In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Other | |
| Other: Not containing added sugar or other sweetening matter : Condensed milk | |
| Other | |
| Other:Not containing added sugar or other sweetening matter:Other | |
| Other:Other :Whole milk | |
| Other:Other :Condensed milk | |
| Other:Other :Other |
In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk
In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%: Milk food for babies
In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :Other
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Not containing added sugar or other sweetening matter
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Whole milk
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Other
Other: Not containing added sugar or other sweetening matter : Condensed milk
Other
Other:Not containing added sugar or other sweetening matter:Other
Other:Other :Whole milk
Other:Other :Condensed milk
Other:Other :Other
| Order Number | Description |
|---|---|
| Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu) |
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Concentrated & Sweetened Milk & Cream
Use separate invoice lines per HSN. Apply TBD for Concentrated & Sweetened Milk & Cream and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Yes. When Concentrated & Sweetened Milk & Cream 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.
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.
Under HSN 04022920, Concentrated & Sweetened Milk & Cream attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.