HSN Code 04059020: Butter, Dairy Spreads & Milk Fats

HSN Code 04059020 represents Butter, Dairy Spreads & Milk Fats under GST classification. This code helps businesses identify Butter, Dairy Spreads & Milk Fats correctly for billing, taxation, and trade. With HSN Code 04059020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Butter, Dairy Spreads & Milk Fats.

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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	Other: Ghee	6%	6%	12%	0%

Description of goods

Other: Ghee

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%

HSN Code	Description
04051000	Butter
04052000	Dairy spreads
04059010	Other:Butter oil
04059090	Other:Other

HSN Code 04051000

Butter

HSN Code 04052000

Dairy spreads

HSN Code 04059010

Other:Butter oil

HSN Code 04059090

Other:Other

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What products are classified under HSN 4059020 ?

It includes Butter, Dairy Spreads & Milk Fats

Is ITC allowed for costs used to trade Butter, Dairy Spreads & Milk Fats?

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.

How to bill mixed items when Butter, Dairy Spreads & Milk Fats is sold with exempt goods?

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

How much GST applies to Butter, Dairy Spreads & Milk Fats?

Under HSN 04059020, Butter, Dairy Spreads & Milk Fats attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Does ‘pre‑packaged & labelled’ change GST on Butter, Dairy Spreads & Milk Fats?

Yes. When Butter, Dairy Spreads & Milk Fats 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.

Any import/export nuance for Butter, Dairy Spreads & Milk Fats?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

Are e‑way bill and e‑invoice required for Butter, Dairy Spreads & Milk Fats?

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.

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.

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