HSN Code 04039090: 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 or export of Buttermilk, Curd, Whey & Other Fermented Milk Products.

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Description of Goods for HSN Code 04039090

HSN Code 04039090 relates to the following description.

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

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 04039090 not include?

Buttermilk, Curd, Whey & Other Fermented Milk Products 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

India’s Trade Performance — HSN Code 04039090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹25 Cr

+51.63% vs FY 2023-24

0.0007% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−98.89% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹25 Cr

Trade Surplus

Surplus rank #2673 of 12657 HSN codes

% of Sub-Chapter 0403

FY 2024-25

65.66%

Share of Sub-Chapter 0403’s total exports in FY 2024-25

Import side: 92.00% of Sub-Chapter 0403’s imports

Rank Within Sub-Chapter 0403

FY 2024-25

#1 of 4

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

Import-side rank: #1 of 4

At a glance

33.66%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4562

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+78.47%

Peak Growth Year

FY 2023-24 · strongest single-year move

65.66%

Contribution to Sub-Ch. 0403

Share of Sub-Chapter 0403 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 04039090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6023

Balance

−1.76

Exports

4.41 ₹ Cr

0.0002% share

— YoY

56.18% of Sub-Ch. 0403

Imports

6.17 ₹ Cr

0.0002% share

— YoY

94.05% of Sub-Ch. 0403

FY 2019-20 Exp. Rank #5798

Balance

−1.68

Exports

5.23 ₹ Cr

0.0002% share

+18.59% YoY

57.54% of Sub-Ch. 0403

Imports

6.91 ₹ Cr

0.0002% share

+11.99% YoY

94.66% of Sub-Ch. 0403

FY 2020-21 Exp. Rank #5474

Balance

+6.72

Exports

7.26 ₹ Cr

0.0003% share

+38.81% YoY

55.04% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−92.19% YoY

60.00% of Sub-Ch. 0403

FY 2021-22 Exp. Rank #5538

Balance

+9.47

Exports

9.57 ₹ Cr

0.0003% share

+31.82% YoY

60.23% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−81.48% YoY

27.78% of Sub-Ch. 0403

FY 2022-23 Exp. Rank #5724

Balance

+8.61

Exports

9.29 ₹ Cr

0.0003% share

−2.93% YoY

51.18% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+580.00% YoY

30.22% of Sub-Ch. 0403

FY 2023-24 Exp. Rank #5026

Balance

−4.12

Exports

16.58 ₹ Cr

0.0005% share

+78.47% YoY

59.70% of Sub-Ch. 0403

Imports

20.70 ₹ Cr

0.0004% share

+2,944.12% YoY

100.00% of Sub-Ch. 0403

FY 2024-25 Exp. Rank #4562

Balance

+24.91

Exports

25.14 ₹ Cr

0.0007% share

+51.63% YoY

65.66% of Sub-Ch. 0403

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−98.89% YoY

92.00% of Sub-Ch. 0403

CAGR · 7-Year

Exports

33.66% /yr

Imports

−42.20% /yr

Consistently Surplus
Sub-Chapter 0403 total

reference, FY 2024-25

Export

₹38.29 Cr

Import

₹0.25 Cr

Trade Balance

+38.04

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

Key Trade Insights: HSN Code 04039090 Export-Import Analysis

Consistent Export Growth: 33.66% CAGR Over 7 Years

India's exports under HSN Code 04039090 have grown at a compound annual rate of 33.66% over 7 fiscal years, rising from ₹4.41 Crore in FY 2018-19 to ₹25.14 Crore in FY 2024-25.

HSN Code 04039090 Ranked #4562 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 04039090 ranks #4562 out of 12657 HSN codes by total export value. Within Sub-Chapter 0403, it ranks #1 of 4. By trade surplus, it ranks #2673 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 04039090 Exports

The strongest single-year export movement for HSN Code 04039090 was recorded in FY 2023-24, when exports surged by 78.47% over the prior year.

India Maintains a Trade Surplus of ₹24.91 Crore in HSN Code 04039090 Goods

In FY 2024-25, India's exports of ₹25.14 Cr exceeded imports of ₹0.23 Cr, resulting in a trade surplus of ₹24.91 Crore — ranking #2673 of 12657 by surplus magnitude.

Import Growth of −42.20% CAGR Signals Stable Import Dependency for Buttermilk, Curd, Whey & Other Fermented Milk Products

India's imports under HSN Code 04039090 have grown at −42.20% CAGR, reaching ₹0.23 Crore in FY 2024-25.

HSN Code 04039090 Contributes 65.66% of Sub-Chapter 0403 Exports — Ranked #1

Among the 4 HSN codes under Sub-Chapter 0403, HSN Code 04039090 ranks #1 by export value — accounting for 65.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 92.00% share (rank #1).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 04039090 and GST compliance.

What products are classified under HSN 4039090 ?

It includes Buttermilk, Curd, Whey & Other Fermented Milk Products

Any import/export nuance for 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.

Are e‑way bill and e‑invoice required for Buttermilk, Curd, Whey & Other Fermented Milk Products?

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.

How much GST applies to Buttermilk, Curd, Whey & Other Fermented Milk Products?

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.

Is ITC allowed for costs used to trade Buttermilk, Curd, Whey & Other Fermented Milk Products?

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.

Does ‘pre‑packaged & labelled’ change GST on Buttermilk, Curd, Whey & Other Fermented Milk Products?

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.

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.