Milk and cream, concentrated or containing added sugar or other sweetening matter. Chapter 4: Dairy produce.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk Notification 9/2025-CT(R), Schedule I, S.No. 4 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0402 in the GSTN HSN master (18 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0402 10 | DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED › Milk and cream, concentrated or containing added sugar or other sweetening matter › In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% : | – | |
| 0402 10 10 | SKIMMED MILK | – | Save |
| 0402 10 20 | MILK FOOD FOR BABIES | – | Save |
| 0402 10 90 | OTHER | – | Save |
| 0402 21 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | – | |
| 0402 21 00 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | – | Save |
| 0402 29 | OTHER : | – | |
| 0402 29 10 | WHOLE MILK | – | Save |
| 0402 29 20 | MILK FOR BABIES | – | Save |
| 0402 29 90 | OTHER | – | Save |
| 0402 91 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING | – | |
| 0402 91 10 | CONDENSED MILK | – | Save |
| 0402 91 20 | OTHER | – | Save |
| 0402 91 90 | Other | – | Save |
| 0402 99 | OTHER : | – | |
| 0402 99 10 | WHOLE MILK | – | Save |
| 0402 99 20 | CONDENSED MILK | – | Save |
| 0402 99 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0402) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
