--- title: "0401 HSN Code | HSN Code for Unconcentrated milk & cream in India" description: "Know more about 0401 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0401 covering Unconcentrated milk & cream." canonical: "https://busy.in/hsn/sub-chapter-0401/" --- # HSN Sub-chapter 0401: Unconcentrated milk & cream Milk and cream, not concentrated nor containing added sugar or other sweetening matter Part of [Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products](https://busy.in/hsn/chapter-04/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 04011000 | [Of a fat content, by weight, not exceeding 1%](https://busy.in/hsn/hsn-04011000/) | | 04012000 | [Milk fat content 1-6%](https://busy.in/hsn/hsn-04012000/) | | 04014000 | [Milk: 6-10% fat content](https://busy.in/hsn/hsn-04014000/) | | 04015000 | [High-Fat Dairy Products](https://busy.in/hsn/hsn-04015000/) | ## Frequently asked questions ### What products are classified under HSN 0401 It includes Unconcentrated milk & cream ### What are the e‑way bill and e‑invoice points while moving Unconcentrated milk & cream? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Can reverse charge ever apply to transactions involving Unconcentrated milk & cream? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Unconcentrated milk & cream are forward charge. Check the current notifications for any special cases before deciding. ### How should I document Unconcentrated milk & cream sent for job work? Use a delivery challan for sending Unconcentrated milk & cream to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### If I repair and return Unconcentrated milk & cream, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Any special steps when selling Unconcentrated milk & cream through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ## India's trade performance: HSN Sub-Chapter 0401 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹146 Cr (+30.58% YoY) — 0.0040% of India's total exports - Imports: ₹25 Cr (+0.53% YoY) — 0.0004% of India's total imports - Trade balance: ₹122 Cr (Surplus); surplus rank #373 of 1233 sub-chapters - Share of Chapter 04: 2.02% of its exports; import side 6.38% - Rank within Chapter 04: #7 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 16.49% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #765 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +30.58% in FY 2024-25 - Contribution to Ch. 04: 2.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0401 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 Ch. 04 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 04 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 58.57 | 0.0026% | — | 1.55% | 12.69 | 0.0004% | — | 5.55% | +45.88 | #812 | | FY 2019-20 | 75.30 | 0.0034% | +28.56% | 3.01% | 8.73 | 0.0003% | −31.21% | 3.27% | +66.57 | #777 | | FY 2020-21 | 64.79 | 0.0030% | −13.96% | 2.49% | 4.89 | 0.0002% | −43.99% | 1.97% | +59.90 | #799 | | FY 2021-22 | 73.82 | 0.0024% | +13.94% | 1.59% | 8.21 | 0.0002% | +67.89% | 3.65% | +65.61 | #824 | | FY 2022-23 | 95.16 | 0.0026% | +28.91% | 1.94% | 11.45 | 0.0002% | +39.46% | 3.14% | +83.71 | #811 | | FY 2023-24 | 112.07 | 0.0031% | +17.77% | 2.17% | 24.56 | 0.0004% | +114.50% | 4.90% | +87.51 | #796 | | FY 2024-25 | 146.34 | 0.0040% | +30.58% | 2.02% | 24.69 | 0.0004% | +0.53% | 6.38% | +121.65 | #765 | - CAGR (7-year): exports 16.49%/yr, imports 11.73%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0401 export-import analysis ### Consistent export growth: 16.49% CAGR over 7 years India's exports under HSN Sub-Chapter 0401 have grown at a compound annual rate of 16.49% over 7 fiscal years, rising from ₹58.57 Crore in FY 2018-19 to ₹146.34 Crore in FY 2024-25. ### HSN Sub-Chapter 0401 ranked #765 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0401 ranks #765 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #7 of 10. By trade surplus, it ranks #373 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 0401 exports The strongest single-year export movement for HSN Sub-Chapter 0401 was recorded in FY 2024-25, when exports surged by 30.58% over the prior year. ### India maintains a trade surplus of ₹121.65 Crore in HSN Sub-Chapter 0401 goods In FY 2024-25, India's exports of ₹146.34 Cr exceeded imports of ₹24.69 Cr, resulting in a trade surplus of ₹121.65 Crore — ranking #373 of 1233 by surplus magnitude. ### Import growth of 11.73% CAGR signals rising demand for Unconcentrated milk & cream India's imports under HSN Sub-Chapter 0401 have grown at 11.73% CAGR, reaching ₹24.69 Crore in FY 2024-25. ### HSN Sub-Chapter 0401 contributes 2.02% of Chapter 04 exports — ranked #7 Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0401 ranks #7 by export value — accounting for 2.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.38% share (rank #3). ## Related Sub-Chapters in Chapter 04 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0405: Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | ₹3,222 Cr | | #2 | [HSN Sub-Chapter 0409: Natural honey](https://busy.in/hsn/sub-chapter-0409/) | ₹1,750 Cr | | #3 | [HSN Sub-Chapter 0407: Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) | ₹813 Cr | | #4 | [HSN Sub-Chapter 0406: Cheese & curd](https://busy.in/hsn/sub-chapter-0406/) | ₹495 Cr | | #5 | [HSN Sub-Chapter 0408: Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/) | ₹495 Cr | | #6 | [HSN Sub-Chapter 0402: Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | ₹263 Cr | | #7 | HSN Sub-Chapter 0401: Unconcentrated milk & cream (this hsn sub-chapter) | ₹146 Cr | | #8 | [HSN Sub-Chapter 0403: Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | ₹38 Cr | | #9 | [HSN Sub-Chapter 0404: Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | ₹18 Cr | | #10 | [HSN Sub-Chapter 0410: Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) | ₹3 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 0402 | [Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | | 0403 | [Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | | 0404 | [Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | | 0405 | [Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | | 0406 | [Cheese & curd](https://busy.in/hsn/sub-chapter-0406/) | | 0407 | [Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) | | 0408 | [Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/) | | 0409 | [Natural honey](https://busy.in/hsn/sub-chapter-0409/) | | 0410 | [Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) |