HSN Code 04039090 -- – Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidif (GST Rate 5%)

HSN Code 04039090

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 other other

HSN04039090

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 other other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0403
Subheading: 040390
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.

Frequently asked questions

What is HSN Code 04039090?
HSN Code 04039090 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 04039090?
HSN Code 04039090 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 04039090 belong to?
HSN Code 04039090 falls under Chapter 04 -- Dairy produce; eggs; honey of the GST tariff.
Scroll to Top