What products are classified under HSN 4039090 ?
It includes Buttermilk, Curd, Whey & Other Fermented Milk Products
HSN Code 04039090 represents Buttermilk, Curd, Whey & Other Fermented Milk Products under GST classification. This code helps businesses identify Buttermilk, Curd, Whey & Other Fermented Milk Products correctly for billing, taxation, and trade. With HSN Code 04039090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Buttermilk, Curd, Whey & Other Fermented Milk Products.
HSN Code 04039090 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 | Other :Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other :Other
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
Buttermilk, Curd, Whey & Other Fermented Milk Products 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 | |
| Yogurt | |
| Other :Butter milk |
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
Yogurt
Other :Butter milk
| Order Number | Description |
|---|---|
| Sampoorna Dairy And Agrotech Llp. (AAR (Authority For Advance Ruling), Gujarat) | |
| Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) |
Sampoorna Dairy And Agrotech Llp. (AAR (Authority For Advance Ruling), Gujarat)
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
It includes Buttermilk, Curd, Whey & Other Fermented Milk Products
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
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.
Under HSN 04039090, Buttermilk, Curd, Whey & Other Fermented Milk Products 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.
Yes. When Buttermilk, Curd, Whey & Other Fermented Milk Products 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.
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.