HSN Code 04031000 -- – Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidif (GST Rate 5%)

HSN Code 04031000

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt

HSN04031000

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 04 -- Dairy produce; eggs; honey
Heading: 0403
Subheading: 040310
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 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidif. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Dairy produce; eggs; honey

04039010
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented
5%
04039090
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented
5%
04011000
Milk and cream-fat content, by weight, = 1%
Nil
04012000
Milk and cream-fat content, by weight >1% = 6%
Nil
04014000
Milk and cream, not concentrated nor containing added sugar or other s
Nil

Frequently asked questions

What is HSN Code 04031000?
HSN Code 04031000 is the official Harmonized System of Nomenclature code for Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not conce, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 04031000?
HSN Code 04031000 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 04031000 belong to?
HSN Code 04031000 falls under Chapter 04 -- Dairy produce; eggs; honey of the GST tariff.
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