What products are classified under HSN 4049000 ?
It includes Whey & Natural Milk Constituent Products
HSN Code 04049000 represents Whey & Natural Milk Constituent Products under GST classification. This code helps businesses identify Whey & Natural Milk Constituent Products correctly for billing, taxation, and trade. With HSN Code 04049000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Whey & Natural Milk Constituent Products.
HSN Code 04049000 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 | 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | other | 2.5% | 2.5% | 5% | 0% |
Description of goods
other
Chapter
04 – Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Sub Chapter
0404 – Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Whey & Natural Milk Constituent Products does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :Whey, concentrated, evaporated or condensed, liquid or semi-solid | |
| Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :Whey, dry, blocks and powdered | |
| Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:Other |
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :Whey, concentrated, evaporated or condensed, liquid or semi-solid
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :Whey, dry, blocks and powdered
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:Other
| Order Number | Description |
|---|---|
| Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) |
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
It includes Whey & Natural Milk Constituent Products
Under HSN 04049000, Whey & Natural Milk Constituent Products attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
Use separate invoice lines per HSN. Apply TBD for Whey & Natural Milk Constituent Products and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.
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.
Yes. When Whey & Natural Milk Constituent 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.