What products are classified under HSN 4052000 ?
It includes Dairy Spreads
HSN Code 04052000 represents Dairy Spreads under GST classification. This code helps businesses identify Dairy Spreads correctly for billing, taxation, and trade. With HSN Code 04052000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dairy Spreads.
HSN Code 04052000 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 | Dairy spreads | 6% | 6% | 12% | 0% |
Dairy Spreads does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Butter | |
| Other:Butter oil | |
| Other: Ghee | |
| Other:Other |
Butter
Other:Butter oil
Other: Ghee
Other:Other
It includes Dairy Spreads
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Under HSN 04052000, Dairy Spreads 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 Dairy Spreads and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.
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.
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.