HSN code · Customs Tariff of India · GST rate
04022990 is the 8-digit HSN code for “In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Other: Other”: tariff item 0402 29 90 under heading 0402 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. The full 8-digit code is 04022990; 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 0402Sub-heading 0402 29Tariff item 0402 29 90
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%: Other: Other
Tariff item 0402 29 90 · Heading 0402 · 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.
04022990The full 8-digit code is 04022990; the leading 0 is part of the code.0402 29 90OtherHow 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 04022990; the leading 0 is part of the code.
Milk and cream, concentrated or containing added sugar or other sweetening matter.
Other. Between the heading and this item the tariff also prints the line “In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%”.
Other. 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
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 04022990 here; read each entry's official description against your goods. One of the entries is from a concession notification that applies only when the conditions printed with it are met.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 0402 (this code's heading) | |||
| Schedule I, S. No. 4Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Concession entries in other notifications for goods in heading 0402 (each applies only when its conditions are met) | |||
| Table, S. No. 1Notification No. 30/2017-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: integrated tax only; no Central Tax notification | 0402 | Skimmed milk powder, or concentrated milk.Conditions: When supplied to a distinct person as per sub - section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives or companies registered under the Companies Act, 2013 (18 of 2013)] and not for further supply of skimmed milk powder, or concentrated milk as such. | Nilexempt · IGST, CGST and SGST/UTGST nilIn force since 22 September 2017 |
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. Each concession entry names its own Central Tax notification in the table.
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, 0402, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 040229, goes on B2B tax invoices.
Many businesses show the full 04022990, the tariff item itself. The full 8-digit code is 04022990; 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. The 1 entry in force from this date is listed in the GST rate section above.
Concession in force
Notification No. 30/2017-Integrated Tax (Rate), in force since 22 September 2017; integrated tax only; no Central Tax notification. Entry: Table, S. No. 1, nil: “Skimmed milk powder, or concentrated milk.”. Each applies only when its conditions are met.
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 0402, milk and cream, concentrated or containing added sugar or other sweetening matter. The codes below sit closest to 04022990 in the Customs Tariff of India: the other tariff items under heading 0402. 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.
04029920Tariff item 0402 99 2004029990Tariff item 0402 99 9004021010Tariff item 0402 10 1004021020Tariff item 0402 10 2004021090Tariff item 0402 10 9004022100Tariff item 0402 21 0004022990, this page's code, is tariff item 0402 29 90 under the same heading.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 4 (5%); Notification 30/2017-Integrated Tax (Rate), Table, S. No. 1 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entry from Notification 30/2017-Integrated Tax (Rate) applies only when the conditions printed with it are met. 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 0402 or 040229; many businesses use the full 04022990.
Tariff item 0402 29 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 0402 29 (“Other”), the line “In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%”, heading 0402 (“Milk and cream, concentrated or 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 04022990; 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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