HSN code · Customs Tariff of India · GST rate
04049000 is the 8-digit HSN code for “Whey, whether or not concentrated or containing added sugar or other sweetening matter”: tariff item 0404 90 00 under heading 0404 of the Customs Tariff of India. GST on this code is 5%. The full 8-digit code is 04049000; 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 0404Sub-heading 0404 90Tariff item 0404 90 00
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Other
Tariff item 0404 90 00 · Heading 0404 · 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.
04049000The full 8-digit code is 04049000; the leading 0 is part of the code.0404 90 00OtherHow 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 04049000; the leading 0 is part of the code.
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
0404 90 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 0404.
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
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 6, “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule I, S. No. 6Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
04049000 is covered by the highlighted entry. The 5% IGST rate corresponds to CGST 2.5% + SGST/UTGST 2.5% on supplies within a State.
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, 0404, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 040490, goes on B2B tax invoices.
Many businesses show the full 04049000, the tariff item itself. The full 8-digit code is 04049000; the leading 0 is part of the code.
Rate history
5% IGST · 2.5% CGST + 2.5% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 6: “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
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 0404, whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. The codes below sit closest to 04049000 in the Customs Tariff of India: the other tariff items under heading 0404 and codes elsewhere in chapter 04. 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.
04049000, this page's code, is tariff item 0404 90 00 under the same heading.
04051000Heading 0405 · tariff item 0405 10 0004052000Heading 0405 · tariff item 0405 20 00Codes under other headings of chapter 04, dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included. Each page shows that code's own heading and GST rate entries.
Questions
5% IGST, made up of 2.5% CGST and 2.5% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule I (5%), S. No. 6: “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule I (2.5%), same S. No.
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 0404 or 040490; many businesses use the full 04049000.
Tariff item 0404 90 00 of the Customs Tariff of India, First Schedule: “Other”, under heading 0404 (“Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included”), 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 04049000; 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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