--- title: "HSN Code for Other |Butter Milk | HSN 04039010 GST Rate" description: "Find HSN and GST Rates for 04039010 related to Other |Butter Milk with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04039010/" --- # HSN Code 04039010: Other |Butter Milk - [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 | | --- | --- | --- | --- | --- | | Other :Butter milk | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 4039010 ? It includes Other |Butter Milk ### Is ITC allowed for costs used to trade Other /Butter Milk? 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 Other /Butter Milk? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Are e‑way bill and e‑invoice required for Other /Butter Milk? 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. ### Does ‘pre‑packaged & labelled’ change GST on Other /Butter Milk? Yes. When Other /Butter Milk 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 to bill mixed items when Other /Butter Milk is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other /Butter Milk and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Other /Butter Milk? Under HSN 04039010, Other /Butter Milk 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 04039010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+17.88% YoY) — 0.0004% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹13 Cr (Surplus); surplus rank #3138 of 12657 HSN codes - Share of Sub-Chapter 0403: 34.26% of its exports; import side 0.00% - Rank within Sub-Chapter 0403: #2 of 4 by export value ### Key metrics - Export CAGR: 25.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5443 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +49.21% in FY 2020-21 - Contribution to Sub-Ch. 0403: 34.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04039010 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 | 3.31 | 0.0001% | — | 42.17% | Nil | 0.0000% | — | 0.00% | +3.31 | #6359 | | FY 2019-20 | 3.80 | 0.0002% | +14.80% | 41.80% | < ₹1 Crore | 0.0000% | — | 1.92% | +3.66 | #6173 | | FY 2020-21 | 5.67 | 0.0003% | +49.21% | 42.99% | < ₹1 Crore | 0.0000% | +64.29% | 25.56% | +5.44 | #5790 | | FY 2021-22 | 6.09 | 0.0002% | +7.41% | 38.33% | < ₹1 Crore | 0.0000% | +8.70% | 69.44% | +5.84 | #6111 | | FY 2022-23 | 8.65 | 0.0002% | +42.04% | 47.66% | 1.57 | 0.0000% | +528.00% | 69.78% | +7.08 | #5819 | | FY 2023-24 | 11.13 | 0.0003% | +28.67% | 40.08% | Nil | 0.0000% | −100.00% | 0.00% | +11.13 | #5598 | | FY 2024-25 | 13.12 | 0.0004% | +17.88% | 34.26% | Nil | 0.0000% | — | 0.00% | +13.12 | #5443 | - CAGR (7-year): exports 25.80%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 04039010 export-import analysis ### Consistent export growth: 25.80% CAGR over 7 years India's exports under HSN Code 04039010 have grown at a compound annual rate of 25.80% over 7 fiscal years, rising from ₹3.31 Crore in FY 2018-19 to ₹13.12 Crore in FY 2024-25. ### HSN Code 04039010 ranked #5443 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04039010 ranks #5443 out of 12657 HSN codes by total export value. Within Sub-Chapter 0403, it ranks #2 of 4. By trade surplus, it ranks #3138 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 04039010 exports The strongest single-year export movement for HSN Code 04039010 was recorded in FY 2020-21, when exports surged by 49.21% over the prior year. ### India maintains a trade surplus of ₹13.12 Crore in HSN Code 04039010 goods In FY 2024-25, India's exports of ₹13.12 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹13.12 Crore — ranking #3138 of 12657 by surplus magnitude. ### HSN Code 04039010 contributes 34.26% of Sub-Chapter 0403 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 0403, HSN Code 04039010 ranks #2 by export value — accounting for 34.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 (this hsn code) | ₹13 Cr | | #3 | [HSN Code 04032000: Yogurt (Non-Frozen)](https://busy.in/hsn/hsn-04032000/) | < ₹1 Crore | | — | [HSN Code 04031000: Mozzarella cheese](https://busy.in/hsn/hsn-04031000/) | Nil |