HSN Code 04052000: 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 or export of Dairy Spreads.

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Description of Goods for HSN Code 04052000

HSN Code 04052000 relates to the following description.

Description of Goods

Dairy spreads

Chapter

04 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Sub Chapter

0405 - Butter and other fats and oils derived from milk; dairy spreads

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 04052000 not include?

Dairy Spreads does not include products with the following descriptions.

India’s Trade Performance — HSN Code 04052000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

−80.82% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

Nil

−100.00% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

< ₹1 Crore

Trade Surplus

Surplus rank #5177 of 12657 HSN codes

% of Sub-Chapter 0405

FY 2024-25

0.00%

Share of Sub-Chapter 0405’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 0405’s imports

Rank Within Sub-Chapter 0405

FY 2024-25

#5 of 5

Position by export value among HSN codes in Sub-Chapter 0405

At a glance

−33.37%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#9607

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+59.38%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.00%

Contribution to Sub-Ch. 0405

Share of Sub-Chapter 0405 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7182

Balance

+1.60

Exports

1.60 ₹ Cr

0.0001% share

YoY

0.11% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0405

FY 2019-20 Exp. Rank #7742

Balance

+0.86

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−46.25% YoY

0.10% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0405

FY 2020-21 Exp. Rank #7910

Balance

+0.74

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−13.95% YoY

0.10% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0405

FY 2021-22 Exp. Rank #8394

Balance

+0.64

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−13.51% YoY

0.04% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0405

FY 2022-23 Exp. Rank #8082

Balance

+0.86

Exports

1.02 ₹ Cr

0.0000% share

+59.38% YoY

0.09% of Sub-Ch. 0405

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.98% of Sub-Ch. 0405

FY 2023-24 Exp. Rank #8511

Balance

+0.65

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−28.43% YoY

0.05% of Sub-Ch. 0405

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

0.55% of Sub-Ch. 0405

FY 2024-25 Exp. Rank #9607

Balance

+0.14

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−80.82% YoY

0.00% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0405

CAGR · 7-Year

Exports

−33.37% /yr

Imports

Consistently Surplus
Sub-Chapter 0405 total

reference, FY 2024-25

Export

₹3,221.89 Cr

Import

₹20.52 Cr

Trade Balance

+3,201.37

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 04052000 and GST compliance.

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.

Important Disclaimer

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.