0403 HSN Code: Yogurt, Milk & Cream

HSN Sub Chapter 0403 represents Yogurt, Milk & Cream under GST classification. This code helps businesses identify Yogurt, Milk & Cream correctly for billing, taxation, and trade. With HSN Sub Chapter 0403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Yogurt, Milk & Cream.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
04	0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, Curd, Lassi, Buttermilk, Pre-packaged and labelled	5%	5%

HSN Code 0403

Chapter: 04

Description: Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, Curd, Lassi, Buttermilk, Pre-packaged and labelled

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

Tariff HSN	Description
04031000	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt
04032000	Yogurt
04039010	Other :Butter milk
04039090	Other :Other

HSN Code 04031000

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt

HSN Code 04032000

Yogurt

HSN Code 04039010

Other :Butter milk

HSN Code 04039090

Other :Other

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

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Order Number	Description
KAR ADRG 39/2021	Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (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)
KER/66/2019	Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)
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)
W.P. Nos.12646 and 12647 of 2020	Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)
GUJ/GAAAR/APPEAL/2022/18	Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
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)

Order No. KAR ADRG 39/2021

Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (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. KER/66/2019

Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)

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. W.P. Nos.12646 and 12647 of 2020

Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)

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

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

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)

What products are classified under HSN 0403

It includes Yogurt, Milk & Cream

Does MRP, weight or pack size change GST treatment for Yogurt, Milk & Cream?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How do I bill a kit or combo that includes Yogurt, Milk & Cream?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Can reverse charge ever apply to transactions involving Yogurt, Milk & Cream?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Yogurt, Milk & Cream are forward charge. Check the current notifications for any special cases before deciding.

Can I claim ITC on inputs and services used for Yogurt, Milk & Cream?

If your outward supply of Yogurt, Milk & Cream is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Any special steps when selling Yogurt, 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.

Does packaging or branding change how GST applies to Yogurt, Milk & Cream?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Yogurt, Milk & Cream is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

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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