HSN Code 04059090 -- – Butter and other fats and oils derived from milk dairy spreads other other (GST Rate 5%)

HSN Code 04059090

Butter and other fats and oils derived from milk dairy spreads other other

HSN04059090

Butter and other fats and oils derived from milk dairy spreads other other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0405
Subheading: 040590
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Butter and other fats and oils derived from milk dairy spreads other other. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 04059090?
HSN Code 04059090 is the official Harmonized System of Nomenclature code for Butter and other fats and oils derived from milk dairy spreads other other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 04059090?
HSN Code 04059090 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 04059090 belong to?
HSN Code 04059090 falls under Chapter 04 -- Dairy produce; eggs; honey of the GST tariff.
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