---
title: "HSN Code for Yogurt (Non-Frozen) | HSN 04032000 GST Rate"
description: "Find HSN and GST Rates for 04032000 related to Yogurt (Non-Frozen) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-04032000/"
---

# HSN Code 04032000: Yogurt (Non-Frozen)

- [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 0403: Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Yogurt | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 4032000 ?

It includes Yogurt (Non-Frozen)

### Does ‘pre‑packaged & labelled’ change GST on 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.

### How much GST applies to Yogurt (Non-Frozen)?

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.

### Is ITC allowed for costs used to trade Yogurt (Non-Frozen)?

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.

### Any import/export nuance for Yogurt (Non-Frozen)?

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 Yogurt (Non-Frozen) is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Yogurt (Non-Frozen) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

## India's trade performance: HSN Code 04032000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−50.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes
- Share of Sub-Chapter 0403: 0.08% of its exports; import side 8.00%
- Rank within Sub-Chapter 0403: #3 of 4 by export value; import-side #2

### Key metrics

- National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −50.00% in FY 2024-25
- Contribution to Sub-Ch. 0403: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 04032000

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. 0403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0403 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 1.10% | Nil | 0.0000% | — | 0.00% | +0.20 | #9286 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −70.00% | 0.22% | Nil | 0.0000% | — | 0.00% | +0.06 | #9987 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −50.00% | 0.08% | < ₹1 Crore | 0.0000% | — | 8.00% | +0.01 | #10193 |

## Key trade insights: HSN Code 04032000 export-import analysis

### Export snapshot for HSN Code 04032000

India exported ₹0.03 Crore worth of Yogurt (Non-Frozen) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 04032000 ranked #10193 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 04032000 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 0403, it ranks #3 of 4. By trade surplus, it ranks #5588 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 04032000 exports

The strongest single-year export movement for HSN Code 04032000 was recorded in FY 2024-25, when exports declined by 50.00% over the prior year.

### India maintains a trade surplus of ₹0.01 Crore in HSN Code 04032000 goods

In FY 2024-25, India's exports of ₹0.03 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude.

### HSN Code 04032000 contributes 0.08% of Sub-Chapter 0403 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 0403, HSN Code 04032000 ranks #3 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.00% share (rank #2).

## Related HSN Codes in Sub-Chapter 0403

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 04039090: Buttermilk, Curd, Whey & Other Fermented Milk Products](https://busy.in/hsn/hsn-04039090/) | ₹25 Cr |
| #2 | [HSN Code 04039010: Other \|Butter Milk](https://busy.in/hsn/hsn-04039010/) | ₹13 Cr |
| #3 | HSN Code 04032000: Yogurt (Non-Frozen) (this hsn code) | < ₹1 Crore |
| — | [HSN Code 04031000: Mozzarella cheese](https://busy.in/hsn/hsn-04031000/) | Nil |