---
title: "HSN Code for Dairy Spreads | HSN 04052000 GST Rate"
description: "Find HSN and GST Rates for 04052000 related to Dairy Spreads with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-04052000/"
---

# HSN Code 04052000: Dairy Spreads

- [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 0405: Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Dairy spreads | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 4052000 ?

It includes Dairy Spreads

### Any import/export nuance for Dairy Spreads?

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 Dairy Spreads?

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.

### How to bill mixed items when Dairy Spreads is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Dairy Spreads and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Are e‑way bill and e‑invoice required for Dairy Spreads?

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.

### Is ITC allowed for costs used to trade Dairy Spreads?

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.

## India's trade performance: HSN Code 04052000 (FY 2024-25)

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

- Exports: < ₹1 Crore (−80.82% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5177 of 12657 HSN codes
- Share of Sub-Chapter 0405: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 0405: #5 of 5 by export value

### Key metrics

- Export CAGR: -33.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9607 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +59.38% in FY 2022-23
- Contribution to Sub-Ch. 0405: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 04052000

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. 0405 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0405 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.60 | 0.0001% | — | 0.11% | Nil | 0.0000% | — | 0.00% | +1.60 | #7182 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −46.25% | 0.10% | Nil | 0.0000% | — | 0.00% | +0.86 | #7742 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −13.95% | 0.10% | Nil | 0.0000% | — | 0.00% | +0.74 | #7910 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −13.51% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.64 | #8394 |
| FY 2022-23 | 1.02 | 0.0000% | +59.38% | 0.09% | < ₹1 Crore | 0.0000% | — | 0.98% | +0.86 | #8082 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −28.43% | 0.05% | < ₹1 Crore | 0.0000% | −50.00% | 0.55% | +0.65 | #8511 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −80.82% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.14 | #9607 |

- CAGR (7-year): exports -33.37%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 04052000 export-import analysis

### Export decline: -33.37% CAGR over 7 years

India's exports under HSN Code 04052000 have declined at a compound annual rate of -33.37% over 7 fiscal years, falling from ₹1.60 Crore in FY 2018-19 to ₹0.14 Crore in FY 2024-25.

### HSN Code 04052000 ranked #9607 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 04052000 ranks #9607 out of 12657 HSN codes by total export value. Within Sub-Chapter 0405, it ranks #5 of 5. By trade surplus, it ranks #5177 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 04052000 exports

The strongest single-year export movement for HSN Code 04052000 was recorded in FY 2022-23, when exports surged by 59.38% over the prior year.

### India maintains a trade surplus of ₹0.14 Crore in HSN Code 04052000 goods

In FY 2024-25, India's exports of ₹0.14 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.14 Crore — ranking #5177 of 12657 by surplus magnitude.

### HSN Code 04052000 contributes 0.00% of Sub-Chapter 0405 exports — ranked #5

Among the 5 HSN codes under Sub-Chapter 0405, HSN Code 04052000 ranks #5 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 0405

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 04051000: Butter](https://busy.in/hsn/hsn-04051000/) | ₹1,560 Cr |
| #2 | [HSN Code 04059020: Butter, Dairy Spreads & Milk Fats](https://busy.in/hsn/hsn-04059020/) | ₹995 Cr |
| #3 | [HSN Code 04059090: Butter & Other Milk-Derived Fats and Dairy Spreads](https://busy.in/hsn/hsn-04059090/) | ₹559 Cr |
| #4 | [HSN Code 04059010: Other\|Butter Oil](https://busy.in/hsn/hsn-04059010/) | ₹108 Cr |
| #5 | HSN Code 04052000: Dairy Spreads (this hsn code) | < ₹1 Crore |