---
title: "0402 HSN Code | HSN Code for Ground-nuts & fractions in India"
description: "Know more about 0402 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0402 covering Ground-nuts & fractions."
canonical: "https://busy.in/hsn/sub-chapter-0402/"
---

# HSN Sub-chapter 0402: Ground-nuts & fractions

Milk and cream, concentrated or 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 |
| --- | --- |
| 04021010 | [Liquid Milk & Cream (Not Concentrated or Sweetened)](https://busy.in/hsn/hsn-04021010/) |
| 04021020 | [Baby Milk Food (<=1.5% Fat)](https://busy.in/hsn/hsn-04021020/) |
| 04021090 | [Other Milk Powder (≤1.5% Fat)](https://busy.in/hsn/hsn-04021090/) |
| 04022100 | [Unsweetened High-Fat Milk Powder](https://busy.in/hsn/hsn-04022100/) |
| 04022910 | [Concentrated Milk & Cream (Unsweetened)](https://busy.in/hsn/hsn-04022910/) |
| 04022920 | [Concentrated & Sweetened Milk & Cream](https://busy.in/hsn/hsn-04022920/) |
| 04022990 | [Other Milk Powder (>1.5% Fat)](https://busy.in/hsn/hsn-04022990/) |
| 04029110 | [Condensed Milk Without Added Sugar or Sweetening](https://busy.in/hsn/hsn-04029110/) |
| 04029120 | [Yogurt](https://busy.in/hsn/hsn-04029120/) |
| 04029190 | [Non-sweetened milk products](https://busy.in/hsn/hsn-04029190/) |
| 04029910 | [Other\|Other \|Whole Milk](https://busy.in/hsn/hsn-04029910/) |
| 04029920 | [Other \| Other \| Condensed Milk](https://busy.in/hsn/hsn-04029920/) |
| 04029990 | [Other\|Other \|Other](https://busy.in/hsn/hsn-04029990/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 0402 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹263 Cr (+33.84% YoY) — 0.0071% of India's total exports
- Imports: ₹11 Cr (−60.60% YoY) — 0.0002% of India's total imports
- Trade balance: ₹252 Cr (Surplus); surplus rank #307 of 1233 sub-chapters
- Share of Chapter 04: 3.63% of its exports; import side 2.77%
- Rank within Chapter 04: #6 of 10 by export value; import-side #6

### Key metrics

- Export CAGR: -13.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #652 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +228.83% in FY 2020-21
- Contribution to Ch. 04: 3.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0402

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 | 646.92 | 0.0282% | — | 17.14% | 8.55 | 0.0002% | — | 3.74% | +638.37 | #373 |
| FY 2019-20 | 108.01 | 0.0049% | −83.30% | 4.32% | 24.86 | 0.0007% | +190.76% | 9.32% | +83.15 | #710 |
| FY 2020-21 | 355.17 | 0.0165% | +228.83% | 13.63% | 11.57 | 0.0004% | −53.46% | 4.65% | +343.60 | #486 |
| FY 2021-22 | 1,085.22 | 0.0346% | +205.55% | 23.43% | 6.94 | 0.0002% | −40.02% | 3.09% | +1,078.28 | #349 |
| FY 2022-23 | 579.05 | 0.0160% | −46.64% | 11.82% | 22.16 | 0.0004% | +219.31% | 6.08% | +556.89 | #474 |
| FY 2023-24 | 196.36 | 0.0054% | −66.09% | 3.79% | 27.21 | 0.0005% | +22.79% | 5.43% | +169.15 | #696 |
| FY 2024-25 | 262.81 | 0.0071% | +33.84% | 3.63% | 10.72 | 0.0002% | −60.60% | 2.77% | +252.09 | #652 |

- CAGR (7-year): exports -13.94%/yr, imports 3.84%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0402 export-import analysis

### Export decline: -13.94% CAGR over 7 years

India's exports under HSN Sub-Chapter 0402 have declined at a compound annual rate of -13.94% over 7 fiscal years, falling from ₹646.92 Crore in FY 2018-19 to ₹262.81 Crore in FY 2024-25.

### HSN Sub-Chapter 0402 ranked #652 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0402 ranks #652 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #6 of 10. By trade surplus, it ranks #307 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0402 exports

The strongest single-year export movement for HSN Sub-Chapter 0402 was recorded in FY 2020-21, when exports surged by 228.83% over the prior year.

### India maintains a trade surplus of ₹252.09 Crore in HSN Sub-Chapter 0402 goods

In FY 2024-25, India's exports of ₹262.81 Cr exceeded imports of ₹10.72 Cr, resulting in a trade surplus of ₹252.09 Crore — ranking #307 of 1233 by surplus magnitude.

### Import growth of 3.84% CAGR signals stable import dependency for Ground-nuts & fractions

India's imports under HSN Sub-Chapter 0402 have grown at 3.84% CAGR, reaching ₹10.72 Crore in FY 2024-25.

### HSN Sub-Chapter 0402 contributes 3.63% of Chapter 04 exports — ranked #6

Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0402 ranks #6 by export value — accounting for 3.63% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.77% share (rank #6).

## 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 (this hsn sub-chapter) | ₹263 Cr |
| #7 | [HSN Sub-Chapter 0401: Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) | ₹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 |
| --- | --- |
| 0401 | [Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) |
| 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/) |