---
title: "0403 HSN Code | HSN Code for Yogurt, Milk & Cream in India"
description: "Know more about 0403 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0403 covering Yogurt, Milk & Cream."
canonical: "https://busy.in/hsn/sub-chapter-0403/"
---

# HSN Sub-chapter 0403: Yogurt, Milk & Cream

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

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 |
| --- | --- |
| 04031000 | [Mozzarella cheese](https://busy.in/hsn/hsn-04031000/) |
| 04032000 | [Yogurt (Non-Frozen)](https://busy.in/hsn/hsn-04032000/) |
| 04039010 | [Other \|Butter Milk](https://busy.in/hsn/hsn-04039010/) |
| 04039090 | [Buttermilk, Curd, Whey & Other Fermented Milk Products](https://busy.in/hsn/hsn-04039090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 0403 (FY 2024-25)

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

- Exports: ₹38 Cr (+37.88% YoY) — 0.0010% of India's total exports
- Imports: < ₹1 Crore (−98.79% YoY) — 0.0000% of India's total imports
- Trade balance: ₹38 Cr (Surplus); surplus rank #444 of 1233 sub-chapters
- Share of Chapter 04: 0.53% of its exports; import side 0.06%
- Rank within Chapter 04: #8 of 10 by export value; import-side #9

### Key metrics

- Export CAGR: 30.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #942 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +53.00% in FY 2023-24
- Contribution to Ch. 04: 0.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0403

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 | 7.85 | 0.0003% | — | 0.21% | 6.56 | 0.0002% | — | 2.87% | +1.29 | #1021 |
| FY 2019-20 | 9.09 | 0.0004% | +15.80% | 0.36% | 7.30 | 0.0002% | +11.28% | 2.74% | +1.79 | #1005 |
| FY 2020-21 | 13.19 | 0.0006% | +45.10% | 0.51% | < ₹1 Crore | 0.0000% | −87.67% | 0.36% | +12.29 | #975 |
| FY 2021-22 | 15.89 | 0.0005% | +20.47% | 0.34% | < ₹1 Crore | 0.0000% | −60.00% | 0.16% | +15.53 | #987 |
| FY 2022-23 | 18.15 | 0.0005% | +14.22% | 0.37% | 2.25 | 0.0000% | +525.00% | 0.62% | +15.90 | #992 |
| FY 2023-24 | 27.77 | 0.0008% | +53.00% | 0.54% | 20.70 | 0.0004% | +820.00% | 4.13% | +7.07 | #969 |
| FY 2024-25 | 38.29 | 0.0010% | +37.88% | 0.53% | < ₹1 Crore | 0.0000% | −98.79% | 0.06% | +38.04 | #942 |

- CAGR (7-year): exports 30.23%/yr, imports -41.99%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0403 export-import analysis

### Consistent export growth: 30.23% CAGR over 7 years

India's exports under HSN Sub-Chapter 0403 have grown at a compound annual rate of 30.23% over 7 fiscal years, rising from ₹7.85 Crore in FY 2018-19 to ₹38.29 Crore in FY 2024-25.

### HSN Sub-Chapter 0403 ranked #942 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0403 ranks #942 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #8 of 10. By trade surplus, it ranks #444 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0403 exports

The strongest single-year export movement for HSN Sub-Chapter 0403 was recorded in FY 2023-24, when exports surged by 53.00% over the prior year.

### India maintains a trade surplus of ₹38.04 Crore in HSN Sub-Chapter 0403 goods

In FY 2024-25, India's exports of ₹38.29 Cr exceeded imports of ₹0.25 Cr, resulting in a trade surplus of ₹38.04 Crore — ranking #444 of 1233 by surplus magnitude.

### Import growth of -41.99% CAGR signals stable import dependency for Yogurt, Milk & Cream

India's imports under HSN Sub-Chapter 0403 have grown at -41.99% CAGR, reaching ₹0.25 Crore in FY 2024-25.

### HSN Sub-Chapter 0403 contributes 0.53% of Chapter 04 exports — ranked #8

Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0403 ranks #8 by export value — accounting for 0.53% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #9).

## 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](https://busy.in/hsn/sub-chapter-0401/) | ₹146 Cr |
| #8 | HSN Sub-Chapter 0403: Yogurt, Milk & Cream (this hsn sub-chapter) | ₹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/) |
| 0402 | [Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) |
| 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/) |