--- title: "0404 HSN Code | HSN Code for Whey & milk products, sweetened in India" description: "Know more about 0404 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0404 covering Whey & milk products, sweetened." canonical: "https://busy.in/hsn/sub-chapter-0404/" --- # HSN Sub-chapter 0404: Whey & milk products, sweetened Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 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 | | --- | --- | | 04041010 | [Concentrated Whey](https://busy.in/hsn/hsn-04041010/) | | 04041020 | [Whey, dry, blocks, and powdered](https://busy.in/hsn/hsn-04041020/) | | 04041090 | [Whey and modified whey, other](https://busy.in/hsn/hsn-04041090/) | | 04049000 | [Whey & Natural Milk Constituent Products](https://busy.in/hsn/hsn-04049000/) | ## Frequently asked questions ### What products are classified under HSN 0404 It includes Whey & milk products, sweetened ### What should my invoice and records include for Whey & milk products, sweetened? 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. ### Any special steps when selling Whey & milk products, sweetened 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 Whey & milk products, sweetened? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Whey & milk products, sweetened 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. ### Is the composition scheme suitable if I mainly trade Whey & milk products, sweetened? 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. ### What misclassification mistakes happen with Whey & milk products, sweetened? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ## India's trade performance: HSN Sub-Chapter 0404 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹18 Cr (+65.25% YoY) — 0.0005% of India's total exports - Imports: ₹208 Cr (−23.64% YoY) — 0.0034% of India's total imports - Trade balance: −₹191 Cr (Deficit); surplus rank #774 of 1233 sub-chapters - Share of Chapter 04: 0.24% of its exports; import side 53.82% - Rank within Chapter 04: #9 of 10 by export value; import-side #1 ### Key metrics - Export CAGR: -9.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1011 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +65.25% in FY 2024-25 - Contribution to Ch. 04: 0.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0404 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 | 32.67 | 0.0014% | — | 0.87% | 85.57 | 0.0024% | — | 37.42% | −52.90 | #889 | | FY 2019-20 | 5.85 | 0.0003% | −82.09% | 0.23% | 122.30 | 0.0036% | +42.92% | 45.87% | −116.45 | #1032 | | FY 2020-21 | 4.62 | 0.0002% | −21.03% | 0.18% | 160.44 | 0.0055% | +31.19% | 64.50% | −155.82 | #1055 | | FY 2021-22 | 5.62 | 0.0002% | +21.65% | 0.12% | 119.36 | 0.0026% | −25.60% | 53.12% | −113.74 | #1057 | | FY 2022-23 | 6.95 | 0.0002% | +23.67% | 0.14% | 187.72 | 0.0033% | +57.27% | 51.53% | −180.77 | #1059 | | FY 2023-24 | 10.59 | 0.0003% | +52.37% | 0.20% | 272.83 | 0.0049% | +45.34% | 54.47% | −262.24 | #1037 | | FY 2024-25 | 17.50 | 0.0005% | +65.25% | 0.24% | 208.33 | 0.0034% | −23.64% | 53.82% | −190.83 | #1011 | - CAGR (7-year): exports -9.88%/yr, imports 15.99%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0404 export-import analysis ### Export decline: -9.88% CAGR over 7 years India's exports under HSN Sub-Chapter 0404 have declined at a compound annual rate of -9.88% over 7 fiscal years, falling from ₹32.67 Crore in FY 2018-19 to ₹17.50 Crore in FY 2024-25. ### HSN Sub-Chapter 0404 ranked #1011 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0404 ranks #1011 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #9 of 10. By trade surplus, it ranks #774 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 0404 exports The strongest single-year export movement for HSN Sub-Chapter 0404 was recorded in FY 2024-25, when exports surged by 65.25% over the prior year. ### India records a trade deficit of ₹190.83 Crore in HSN Sub-Chapter 0404 goods In FY 2024-25, India's imports of ₹208.33 Cr exceeded exports of ₹17.50 Cr, resulting in a trade deficit of ₹190.83 Crore — ranking #774 of 1233 by surplus magnitude. ### Import growth of 15.99% CAGR signals rising demand for Whey & milk products, sweetened India's imports under HSN Sub-Chapter 0404 have grown at 15.99% CAGR, reaching ₹208.33 Crore in FY 2024-25. ### HSN Sub-Chapter 0404 contributes 0.24% of Chapter 04 exports — ranked #9 Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0404 ranks #9 by export value — accounting for 0.24% of the chapter's total exports in FY 2024-25. On the import side, it holds 53.82% share (rank #1). ## 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](https://busy.in/hsn/sub-chapter-0403/) | ₹38 Cr | | #9 | HSN Sub-Chapter 0404: Whey & milk products, sweetened (this hsn sub-chapter) | ₹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/) | | 0403 | [Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | | 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/) |