Under the GST regime, HSN Code 4052000 classifies Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads within Chapter 4 – Dairy Produce; Birds? Eggs; N. This code is essential for businesses to correctly calculate and remit taxes on Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads. The applicable rates are CGST at 0.06, SGST/UTGST at 0.06 for within-state sales, and IGST at 0.12 for interstate supplies. Goods are quantified using 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... | 4014000 | Milk And Cream, Not Concentrated Nor Containing Ad... | 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% |
GST Rates for HSN 4052000
Goods classified as Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads under HSN 4052000 are taxed based on transaction type. Local sales attract CGST at 0.06 plus SGST/UTGST at 0.06. For supplies crossing state boundaries, IGST at 0.12 applies. Documentation must reflect kg. as the measurement standard for Chapter 4 – Dairy Produce; Birds? Eggs; N products.
Who Should Use HSN Code 4052000?
All businesses supplying Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads are obligated to use HSN 4052000 on tax invoices. From producers to retailers within Dairy Produce; Birds? Eggs; N, Chapter 4 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads? GST registration is mandatory for collecting and remitting taxes on HSN 4052000 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
Using HSN Code 4052000 accurately for Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads avoids compliance issues and facilitates credit claims. Monitor changes to 0.06, 0.06, and 0.12 rates for Chapter 4 – Dairy Produce; Birds? Eggs; N to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 4052000?
The standard unit of measurement for Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads under HSN Code 4052000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 4052000 mandatory for small businesses?
Yes, businesses dealing in Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads must use HSN 4052000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 4052000 for Dairy Produce; Birds? Eggs; N goods before invoicing.
Do I need AD Code registration for exporting Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads?
Yes, AD Code registration is required for exporters dealing in Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Dairy Spreads under Dairy Produce; Birds? Eggs; N. This registration links your bank account to process foreign currency payments from overseas buyers.
