0402 HSN Code: Ground-nuts & fractions

HSN Sub Chapter 0402 represents Ground-nuts & fractions under GST classification. This code helps businesses identify Ground-nuts & fractions correctly for billing, taxation, and trade. With HSN Sub Chapter 0402, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ground-nuts & fractions.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
04	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter	5%	5%

HSN Code 0402

Chapter: 04

Description: Milk and cream, concentrated or containing added sugar or other sweetening matter

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
04021010	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk
04021020	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%: Milk food for babies
04021090	In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :Other
04022100	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Not containing added sugar or other sweetening matter
04022910	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Whole milk
04022920	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Milk for babies
04022990	In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Other
04029110	Other: Not containing added sugar or other sweetening matter : Condensed milk
04029120	Other
04029190	Other:Not containing added sugar or other sweetening matter:Other
04029910	Other:Other :Whole milk
04029920	Other:Other :Condensed milk
04029990	Other:Other :Other

HSN Code 04021010

In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : Skimmed Milk

HSN Code 04021020

In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%: Milk food for babies

HSN Code 04021090

In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :Other

HSN Code 04022100

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Not containing added sugar or other sweetening matter

HSN Code 04022910

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Whole milk

HSN Code 04022920

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Milk for babies

HSN Code 04022990

In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :Other:Other

HSN Code 04029110

Other: Not containing added sugar or other sweetening matter : Condensed milk

HSN Code 04029120

Other

HSN Code 04029190

Other:Not containing added sugar or other sweetening matter:Other

HSN Code 04029910

Other:Other :Whole milk

HSN Code 04029920

Other:Other :Condensed milk

HSN Code 04029990

Other:Other :Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
40	Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
KAR ADRG 39/2021	Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
KAR ADRG 58/2020	Bengaluru Co-operative Milk Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
KAR/AAAR/Appeal-13/2019-20	M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)
TN/08/AAR/2020	Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/38/AAR/2022	Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
AAR No. 28/AP/GST/2019	M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
GUJ/GAAR/R/30/2021	Sampoorna Dairy And Agrotech Llp. (AAR (Authority For Advance Ruling), Gujarat)
AAAR/AP/01(GST)/2021	Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
KAR ADRG 88/2019	Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
GUJ/GAAR/R/04/2021	Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
AAR No. 27/AP/GST/2019	M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)
KAR ADRG 59/2020	Dempo Diary Industries Limited (AAR (Authority For Advance Ruling), Karnataka)
11/WBAAR/2020-21	M/S. Itc Limited (AAR (Authority For Advance Ruling), West Bengal)
GUJ/GAAAR/APPEAL/2022/18	Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
RAJ/AAR/2019-20/27	M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
TN/AAAR/16/2021(AR)	Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
GUJ/GAAR/R/05/2021	Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAAR/APPEAL/2022/17	Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
KAR ADRG 01/2021	Karnataka Co-operative Milk Producers Federation Ltd (AAR (Authority For Advance Ruling), Karnataka)

Order No. 40

Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. KAR ADRG 39/2021

Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)

Order No. KAR ADRG 58/2020

Bengaluru Co-operative Milk Union Ltd (AAR (Authority For Advance Ruling), Karnataka)

Order No. KAR/AAAR/Appeal-13/2019-20

M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Order No. TN/08/AAR/2020

Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/38/AAR/2022

Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. AAR No. 28/AP/GST/2019

M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Order No. GUJ/GAAR/R/30/2021

Sampoorna Dairy And Agrotech Llp. (AAR (Authority For Advance Ruling), Gujarat)

Order No. AAAR/AP/01(GST)/2021

Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)

Order No. KAR ADRG 88/2019

Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)

Order No. GUJ/GAAR/R/04/2021

Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. AAR No. 27/AP/GST/2019

M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)

Order No. KAR ADRG 59/2020

Dempo Diary Industries Limited (AAR (Authority For Advance Ruling), Karnataka)

Order No. 11/WBAAR/2020-21

M/S. Itc Limited (AAR (Authority For Advance Ruling), West Bengal)

Order No. GUJ/GAAAR/APPEAL/2022/18

Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Order No. RAJ/AAR/2019-20/27

M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)

Order No. TN/AAAR/16/2021(AR)

Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Order No. GUJ/GAAR/R/05/2021

Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAAR/APPEAL/2022/17

Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Order No. KAR ADRG 01/2021

Karnataka Co-operative Milk Producers Federation Ltd (AAR (Authority For Advance Ruling), Karnataka)

What products are classified under HSN 0402

It includes Ground-nuts & fractions

Do spares or accessories of Ground-nuts & fractions follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

How should I document Ground-nuts & fractions sent for job work?

Use a delivery challan for sending Ground-nuts & fractions 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.

What should my invoice and records include for Ground-nuts & fractions?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Is the composition scheme suitable if I mainly trade Ground-nuts & fractions?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Any import/export nuance for Ground-nuts & fractions?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

If I repair and return Ground-nuts & fractions, 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.

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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