HSN Code 04052000
Butter and other fats and oils derived from milk dairy spreads dairy spreads
HSN04052000
Butter and other fats and oils derived from milk dairy spreads dairy spreads
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
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 dairy spreads. 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 04052000?
HSN Code 04052000 is the official Harmonized System of Nomenclature code for Butter and other fats and oils derived from milk dairy spreads dairy spreads, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 04052000?
HSN Code 04052000 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 04052000 belong to?
HSN Code 04052000 falls under Chapter 04 -- Dairy produce; eggs; honey of the GST tariff.