HSN Code 04021090 -- – Milk and cream, concentrated or containing added sugar or other sweetening matte (GST Rate 5%)

HSN Code 04021090

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% : other

HSN04021090

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% : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0402
Subheading: 040210
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 Milk and cream, concentrated or containing added sugar or other sweetening matte. 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 04021090?
HSN Code 04021090 is the official Harmonized System of Nomenclature code for Milk and cream, concentrated or containing added sugar or other sweetening matter in powder, granules or other solid for, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 04021090?
HSN Code 04021090 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 04021090 belong to?
HSN Code 04021090 falls under Chapter 04 -- Dairy produce; eggs; honey of the GST tariff.
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