What products are classified under HSN 4032000 ?
It includes Yogurt (Non-Frozen)
HSN Code 04032000 represents Yogurt (Non-Frozen) under GST classification. This code helps businesses identify Yogurt (Non-Frozen) correctly for billing, taxation, and trade. With HSN Code 04032000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Yogurt (Non-Frozen).
HSN Code 04032000 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 | 0403 | Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, Curd, Lassi, Buttermilk, Pre-packaged and labelled | Yogurt | 2.5% | 2.5% | 5% | 0% |
Description of goods
Yogurt
Chapter
04 – Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Sub Chapter
0403 – Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, Curd, Lassi, Buttermilk, Pre-packaged and labelled
Yogurt (Non-Frozen) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt | |
| Other :Butter milk | |
| Other :Other |
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt
Other :Butter milk
Other :Other
It includes Yogurt (Non-Frozen)
Yes. When Yogurt (Non-Frozen) 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.
Under HSN 04032000, Yogurt (Non-Frozen) attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Use separate invoice lines per HSN. Apply TBD for Yogurt (Non-Frozen) and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.