--- title: "HSN Code for Other Milk Powder (>1.5% Fat) | HSN 04022990 GST Rate" description: "Find HSN and GST Rates for 04022990 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-04022990/" --- # HSN Code 04022990: 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 exceeding 1.5% :Other:Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 4022990 ? It includes Other Milk Powder (>1.5% Fat) ### 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. ### 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. ### 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. ### Does ‘pre‑packaged & labelled’ change GST on Other Milk Powder (>1.5% Fat)? Yes. When Other Milk Powder (>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 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. ### How much GST applies to Other Milk Powder (>1.5% Fat)? Under HSN 04022990, 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. ## India's trade performance: HSN Code 04022990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹37 Cr (−37.22% YoY) — 0.0010% of India's total exports - Imports: ₹3 Cr (+79.25% YoY) — 0.0000% of India's total imports - Trade balance: ₹34 Cr (Surplus); surplus rank #2443 of 12657 HSN codes - Share of Sub-Chapter 0402: 13.94% of its exports; import side 26.59% - Rank within Sub-Chapter 0402: #2 of 13 by export value; import-side #3 ### Key metrics - Export CAGR: -11.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4040 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.86% in FY 2022-23 - Contribution to Sub-Ch. 0402: 13.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04022990 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 | 75.02 | 0.0033% | — | 11.60% | < ₹1 Crore | 0.0000% | — | 9.59% | +74.20 | #2341 | | FY 2019-20 | 72.94 | 0.0033% | −2.77% | 67.53% | < ₹1 Crore | 0.0000% | +14.63% | 3.78% | +72.00 | #2395 | | FY 2020-21 | 62.97 | 0.0029% | −13.67% | 17.73% | Nil | 0.0000% | −100.00% | 0.00% | +62.97 | #2619 | | FY 2021-22 | 39.20 | 0.0012% | −37.75% | 3.61% | Nil | 0.0000% | — | 0.00% | +39.20 | #3702 | | FY 2022-23 | 53.65 | 0.0015% | +36.86% | 9.27% | Nil | 0.0000% | — | 0.00% | +53.65 | #3385 | | FY 2023-24 | 58.35 | 0.0016% | +8.76% | 29.72% | 1.59 | 0.0000% | — | 5.84% | +56.76 | #3320 | | FY 2024-25 | 36.63 | 0.0010% | −37.22% | 13.94% | 2.85 | 0.0000% | +79.25% | 26.59% | +33.78 | #4040 | - CAGR (7-year): exports -11.26%/yr, imports 23.08%/yr (consistently Surplus) ## Key trade insights: HSN Code 04022990 export-import analysis ### Export decline: -11.26% CAGR over 7 years India's exports under HSN Code 04022990 have declined at a compound annual rate of -11.26% over 7 fiscal years, falling from ₹75.02 Crore in FY 2018-19 to ₹36.63 Crore in FY 2024-25. ### HSN Code 04022990 ranked #4040 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04022990 ranks #4040 out of 12657 HSN codes by total export value. Within Sub-Chapter 0402, it ranks #2 of 13. By trade surplus, it ranks #2443 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 04022990 exports The strongest single-year export movement for HSN Code 04022990 was recorded in FY 2022-23, when exports surged by 36.86% over the prior year. ### India maintains a trade surplus of ₹33.78 Crore in HSN Code 04022990 goods In FY 2024-25, India's exports of ₹36.63 Cr exceeded imports of ₹2.85 Cr, resulting in a trade surplus of ₹33.78 Crore — ranking #2443 of 12657 by surplus magnitude. ### Import growth of 23.08% CAGR signals rising demand for Other Milk Powder (>1.5% Fat) India's imports under HSN Code 04022990 have grown at 23.08% CAGR, reaching ₹2.85 Crore in FY 2024-25. ### HSN Code 04022990 contributes 13.94% of Sub-Chapter 0402 exports — ranked #2 Among the 13 HSN codes under Sub-Chapter 0402, HSN Code 04022990 ranks #2 by export value — accounting for 13.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.59% share (rank #3). ## 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) (this hsn code) | ₹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)](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 |