What products are classified under HSN 4051000 ?
It includes Butter
HSN Code 04051000 represents Butter under GST classification. This code helps businesses identify Butter correctly for billing, taxation, and trade. With HSN Code 04051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Butter.
HSN Code 04051000 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 | 0405 | Butter and other fats and oils derived from milk; dairy spreads | Butter | 6% | 6% | 12% | 0% |
Butter does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Dairy spreads | |
| Other:Butter oil | |
| Other: Ghee | |
| Other:Other |
Dairy spreads
Other:Butter oil
Other: Ghee
Other:Other
It includes Butter
Use separate invoice lines per HSN. Apply TBD for Butter 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.
Under HSN 04051000, Butter attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Yes. When Butter 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.
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.
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.