HSN code · Customs Tariff of India · GST rate
04011000 is the 8-digit HSN code for “Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight”: tariff item 0401 10 00 under heading 0401 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 18% or nil. The full 8-digit code is 04011000; the leading 0 is part of the code. Search a code or product below, or copy the code for your invoice.
This code
Chapter 04Heading 0401Sub-heading 0401 10Tariff item 0401 10 00
Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight, not exceeding 1%
Tariff item 0401 10 00 · Heading 0401 · Chapter 04, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
04011000The full 8-digit code is 04011000; the leading 0 is part of the code.0401 10 00Of a fat content, by weight, not exceeding 1%How to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 04 covers dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included. It sits in Section I, live animals, animal products. The full 8-digit code is 04011000; the leading 0 is part of the code.
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
0401 10 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 0401.
Of a fat content, by weight, not exceeding 1%. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
1 entry of the GST rate notifications names this code's heading or particular goods in its chapter, and it carries carry 18% or nil. No single rate is stated for 04011000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 0401 (this code's heading) | |||
| S. No. 15Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0401 | Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 0401, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 040110, goes on B2B tax invoices.
Many businesses show the full 04011000, the tariff item itself. The full 8-digit code is 04011000; the leading 0 is part of the code.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 1 entry in force from this date is listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 0401, milk and cream, not concentrated nor containing added sugar or other sweetening matter. The codes below sit closest to 04011000 in the Customs Tariff of India: the other tariff items under heading 0401. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
04012000Tariff item 0401 20 0004014000Tariff item 0401 40 0004015000Tariff item 0401 50 0004011000, this page's code, is tariff item 0401 10 00 under the same heading.
Questions
It depends on the goods: 1 entry of the rate notifications names this code's heading or particular goods in its chapter, and it carries 18% or nil: Notification 10/2025-Integrated Tax (Rate), S. No. 15 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 0401 or 040110; many businesses use the full 04011000.
Tariff item 0401 10 00 of the Customs Tariff of India, First Schedule: “Of a fat content, by weight, not exceeding 1%”, under heading 0401 (“Milk and cream, not concentrated nor containing added sugar or other sweetening matter”), in chapter 04 (dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included), Section I (live animals, animal products). Unit of quantity: kg. The full 8-digit code is 04011000; the leading 0 is part of the code.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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