Q3HSN Code 0402
Milk and cream, concentrated or containing added sugar
Milk and cream, concentrated or containing added sugar or other sweetening matter
GST rate
5%
Codes under 0402
| Code | Description | GST rate |
|---|---|---|
| 0402 10 | Powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% — milk and cream, concentrated or containing added sugar or other sweetening matter | 5% |
| 0402 10 10 | Skimmed milk | 5% |
| 0402 10 20 | Milk food for babies | 5% |
| 0402 21 | Not containing added sugar or other sweetening matter — milk and cream, concentrated or containing added sugar or other sweetening matter | 5% |
| 0402 29 | Milk and cream, concentrated or containing added sugar or other sweetening matter › Other | 5% |
| 0402 29 10 | Whole milk | 5% |
| 0402 29 20 | Milk for babies | 5% |
| 0402 91 | Not containing added sugar or other sweetening — milk and cream, concentrated or containing added sugar or other sweetening matter | 5% |
| 0402 91 10 | Condensed milk | 5% |
| 0402 99 | Milk and cream, concentrated or containing added sugar or other sweetening matter › Other | 5% |
| 0402 99 10 | Whole milk | 5% |
| 0402 99 20 | Condensed milk | 5% |
← Chapter 04: Dairy, eggs, honey and other animal products
Related HSN codes
Frequently Asked Questions
What is the HSN code for milk and cream, concentrated or containing added sugar?
The HSN code for milk and cream, concentrated or containing added sugar is 0402, under Chapter 04 (Dairy, eggs, honey and other animal products).
What is the GST rate on milk and cream, concentrated or containing added sugar?
Milk and cream, concentrated or containing added sugar is taxed at 5% GST under HSN code 0402.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.