What products are classified under HSN 4059090 ?
It includes Butter & Other Milk-Derived Fats and Dairy Spreads
HSN Code 04059090 represents Butter & Other Milk-Derived Fats and Dairy Spreads under GST classification. This code helps businesses identify Butter & Other Milk-Derived Fats and Dairy Spreads correctly for billing, taxation, and trade. With HSN Code 04059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Butter & Other Milk-Derived Fats and Dairy Spreads.
HSN Code 04059090 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 | Other:Other | 6% | 6% | 12% | 0% |
Butter & Other Milk-Derived Fats and Dairy Spreads does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Butter | |
| Dairy spreads | |
| Other:Butter oil | |
| Other: Ghee |
Butter
Dairy spreads
Other:Butter oil
Other: Ghee
It includes Butter & Other Milk-Derived Fats and Dairy Spreads
Use separate invoice lines per HSN. Apply TBD for Butter & Other Milk-Derived Fats and Dairy Spreads 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 04059090, Butter & Other Milk-Derived Fats and Dairy Spreads 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 & Other Milk-Derived Fats and Dairy Spreads 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.
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.