---
title: "HSN Code for Whey and modified whey, other | HSN 04041090 GST Rate"
description: "Find HSN and GST Rates for 04041090 related to Whey and modified whey, other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-04041090/"
---

# HSN Code 04041090: Whey and modified whey, other

- [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 0404: Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 4041090 ?

It includes Whey and modified whey, other

### Is ITC allowed for costs used to trade Whey and modified whey, other?

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 Whey and modified whey, other?

Yes. When Whey and modified whey, other 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.

### Are e‑way bill and e‑invoice required for Whey and modified whey, other?

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.

### Any import/export nuance for Whey and modified whey, other?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### How much GST applies to Whey and modified whey, other?

Under HSN 04041090, Whey and modified whey, other attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Whey and modified whey, other is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Whey and modified whey, other and Nil for exempt lines. This avoids misclassification and wrong tax collection.

## India's trade performance: HSN Code 04041090 (FY 2024-25)

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

- Exports: ₹3 Cr (+146.83% YoY) — 0.0001% of India's total exports
- Imports: ₹31 Cr (+51.17% YoY) — 0.0005% of India's total imports
- Trade balance: −₹28 Cr (Deficit); surplus rank #9797 of 12657 HSN codes
- Share of Sub-Chapter 0404: 17.77% of its exports; import side 14.95%
- Rank within Sub-Chapter 0404: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 24.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7161 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +228.57% in FY 2019-20
- Contribution to Sub-Ch. 0404: 17.77% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 04041090

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. 0404 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0404 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 2.57% | 2.07 | 0.0001% | — | 2.42% | −1.23 | #7774 |
| FY 2019-20 | 2.76 | 0.0001% | +228.57% | 47.18% | 4.65 | 0.0001% | +124.64% | 3.80% | −1.89 | #6576 |
| FY 2020-21 | 2.23 | 0.0001% | −19.20% | 48.27% | 5.08 | 0.0002% | +9.25% | 3.17% | −2.85 | #6861 |
| FY 2021-22 | 2.23 | 0.0001% | 0.00% | 39.68% | 3.22 | 0.0001% | −36.61% | 2.70% | −0.99 | #7198 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −67.71% | 10.36% | 16.46 | 0.0003% | +411.18% | 8.77% | −15.74 | #8385 |
| FY 2023-24 | 1.26 | 0.0000% | +75.00% | 11.90% | 20.60 | 0.0004% | +25.15% | 7.55% | −19.34 | #8026 |
| FY 2024-25 | 3.11 | 0.0001% | +146.83% | 17.77% | 31.14 | 0.0005% | +51.17% | 14.95% | −28.03 | #7161 |

- CAGR (7-year): exports 24.38%/yr, imports 57.12%/yr (consistently Deficit)

## Key trade insights: HSN Code 04041090 export-import analysis

### Consistent export growth: 24.38% CAGR over 7 years

India's exports under HSN Code 04041090 have grown at a compound annual rate of 24.38% over 7 fiscal years, rising from ₹0.84 Crore in FY 2018-19 to ₹3.11 Crore in FY 2024-25.

### HSN Code 04041090 ranked #7161 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 04041090 ranks #7161 out of 12657 HSN codes by total export value. Within Sub-Chapter 0404, it ranks #2 of 4. By trade surplus, it ranks #9797 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 04041090 exports

The strongest single-year export movement for HSN Code 04041090 was recorded in FY 2019-20, when exports surged by 228.57% over the prior year.

### India records a trade deficit of ₹28.03 Crore in HSN Code 04041090 goods

In FY 2024-25, India's imports of ₹31.14 Cr exceeded exports of ₹3.11 Cr, resulting in a trade deficit of ₹28.03 Crore — ranking #9797 of 12657 by surplus magnitude.

### Import growth of 57.12% CAGR signals rising demand for Whey and modified whey, other

India's imports under HSN Code 04041090 have grown at 57.12% CAGR, reaching ₹31.14 Crore in FY 2024-25.

### HSN Code 04041090 contributes 17.77% of Sub-Chapter 0404 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 0404, HSN Code 04041090 ranks #2 by export value — accounting for 17.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.95% share (rank #2).

## Related HSN Codes in Sub-Chapter 0404

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 04049000: Whey & Natural Milk Constituent Products](https://busy.in/hsn/hsn-04049000/) | ₹12 Cr |
| #2 | HSN Code 04041090: Whey and modified whey, other (this hsn code) | ₹3 Cr |
| #3 | [HSN Code 04041020: Whey, dry, blocks, and powdered](https://busy.in/hsn/hsn-04041020/) | ₹2 Cr |
| #4 | [HSN Code 04041010: Concentrated Whey](https://busy.in/hsn/hsn-04041010/) | < ₹1 Crore |