Chapter 4 of the GST framework covers Dairy Produce; Birds? Eggs; N, and HSN Code 4014000 specifically identifies Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10%. Tax rates applicable include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5%, and IGST at Nil/5% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 4 – Dairy Produce; Birds? Eggs; N
Below are related HSN codes from Chapter 4 – Dairy Produce; Birds? Eggs; N for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Dairy Produce; Birds? Eggs; N... | 4011000 | Milk And Cream-Fat Content, By Weight, <= 1% | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4012000 | Milk And Cream-Fat Content, By Weight >1% <= 6% | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4015000 | Milk And Cream, Not Concentrated Nor Containing Ad... | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4021010 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4021020 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4021090 | Milk And Cream, Concentrated Or Containing Added S... | 0.025 | 0.025 | 0.05 |
| Dairy Produce; Birds? Eggs; N... | 4022100 | Milk And Cream, Concentrated Or Containing Added S... | 0.025 | 0.025 | 0.05 |
| Dairy Produce; Birds? Eggs; N... | 4022910 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4022920 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4022990 | Milk And Cream, Concentrated Or Containing Added S... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 4014000
The taxation of Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% under HSN Code 4014000 depends on supply location. Intrastate transactions require CGST at Nil/2.5% and SGST/UTGST at Nil/2.5%. Interstate supplies are charged IGST at Nil/5%. Invoices should consistently use kg. for Dairy Produce; Birds? Eggs; N goods under Chapter 4.
Who Should Use HSN Code 4014000?
Traders, manufacturers, and importers of Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% are required to mention HSN Code 4014000 on all GST documents. This Dairy Produce; Birds? Eggs; N classification under Chapter 4 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10%? GST registration is mandatory for collecting and remitting taxes on HSN 4014000 goods. Companies planning international trade within Dairy Produce; Birds? Eggs; N must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 4014000 for Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 4 – Dairy Produce; Birds? Eggs; N should monitor rate updates (Nil/2.5%, Nil/2.5%, Nil/5%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 4014000 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 4014000 for accurate classification of Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10%.
Can I claim input tax credit on Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% purchases?
Yes, registered businesses can claim input tax credit on Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% purchases made under HSN 4014000. Ensure your supplier mentions correct HSN code and GST rates (Nil/2.5%, Nil/2.5%) on the invoice.
What is the difference between CGST and IGST for HSN 4014000?
CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5% applies when Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% is sold within the same state. IGST at Nil/5% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% domestically?
No, Import Export Code is only required if you plan to import or export Milk And Cream, Not Concentrated Nor Containing Added Sugar Or Other Sweetening Matter - Of A Fat Content, By Weight, Exceeding 6% But Not Exceeding 10% internationally. For domestic trade within Dairy Produce; Birds? Eggs; N, GST registration is sufficient.
