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HSN Code 04039010: Buttermilk

HSN Code 04039010 represents Buttermilk under GST classification. This code helps businesses identify Buttermilk correctly for billing, taxation, and trade. With HSN Code 04039010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Buttermilk.

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Description of Goods for HSN Code 04039010

HSN Code 04039010 relates to the following description.

Description of Goods

Other :Butter milk

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

CGST

0% or 2.5%

SGST

0% or 2.5%

IGST

0% or 5%

CESS

0%

Exempt when not pre-packaged and labelled; 5% when pre-packaged and labelled.

What does HSN Code 04039010 not include?

Buttermilk does not include products with the following descriptions.

HSN Code 04031000

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

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India’s Trade Performance — HSN Code 04039010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹16 Cr

+20.88% vs FY 2024-25

0.0004% of India’s total exports

India’s Imports

FY 2025-26

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹16 Cr

Trade Surplus

Surplus rank #3074 of 12872 HSN codes

% of Sub-Chapter 0403

FY 2025-26

31.11%

Share of Sub-Chapter 0403’s total exports in FY 2025-26

Rank Within Sub-Chapter 0403

FY 2025-26

#2 of 4

Position by export value among HSN codes in Sub-Chapter 0403

At a glance

25.09%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5371

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+49.21%

Peak Growth Year

FY 2020-21 · strongest single-year move

31.11%

Contribution to Sub-Ch. 0403

Share of Sub-Chapter 0403 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 04039010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6359

Balance

+3.31

Exports

3.31 ₹ Cr

0.0001% share

— YoY

42.17% of Sub-Ch. 0403

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0403

FY 2019-20 Exp. Rank #6173

Balance

+3.66

Exports

3.80 ₹ Cr

0.0002% share

+14.80% YoY

41.80% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

1.92% of Sub-Ch. 0403

FY 2020-21 Exp. Rank #5790

Balance

+5.44

Exports

5.67 ₹ Cr

0.0003% share

+49.21% YoY

42.99% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+64.29% YoY

25.56% of Sub-Ch. 0403

FY 2021-22 Exp. Rank #6111

Balance

+5.84

Exports

6.09 ₹ Cr

0.0002% share

+7.41% YoY

38.33% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+8.70% YoY

69.44% of Sub-Ch. 0403

FY 2022-23 Exp. Rank #5819

Balance

+7.08

Exports

8.65 ₹ Cr

0.0002% share

+42.04% YoY

47.66% of Sub-Ch. 0403

Imports

1.57 ₹ Cr

0.0000% share

+528.00% YoY

69.78% of Sub-Ch. 0403

FY 2023-24 Exp. Rank #5598

Balance

+11.13

Exports

11.13 ₹ Cr

0.0003% share

+28.67% YoY

40.08% of Sub-Ch. 0403

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0403

FY 2024-25 Exp. Rank #5443

Balance

+13.12

Exports

13.12 ₹ Cr

0.0004% share

+17.88% YoY

34.26% of Sub-Ch. 0403

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0403

FY 2025-26 Exp. Rank #5371

Balance

+15.86

Exports

15.86 ₹ Cr

0.0004% share

+20.88% YoY

31.11% of Sub-Ch. 0403

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 0403

CAGR · 8-Year

Exports

25.09% /yr

Imports

—

Consistently Surplus
Sub-Chapter 0403 total

reference, FY 2025-26

Export

₹50.98 Cr

Import

₹0.00 Cr

Trade Balance

+50.98

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 04039010 Export-Import Analysis

Consistent Export Growth: 25.09% CAGR Over 8 Years

India's exports under HSN Code 04039010 have grown at a compound annual rate of 25.09% over 8 fiscal years, rising from ₹3.31 Crore in FY 2018-19 to ₹15.86 Crore in FY 2025-26.

HSN Code 04039010 Ranked #5371 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 04039010 ranks #5371 out of 12872 HSN codes by total export value. Within Sub-Chapter 0403, it ranks #2 of 4. By trade surplus, it ranks #3074 of 12872.

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 ₹15.86 Crore in HSN Code 04039010 Goods

In FY 2025-26, India's exports of ₹15.86 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹15.86 Crore — ranking #3074 of 12872 by surplus magnitude.

HSN Code 04039010 Contributes 31.11% 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 31.11% of the sub-chapter's total exports in FY 2025-26.

Frequently Asked Questions

Clear answers to common queries about HSN Code 04039010 and GST compliance.

What products are classified under HSN 4039010 ?

It includes Buttermilk

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.

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Important Disclaimer

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.