Chapter 4 of the GST framework covers Dairy Produce; Birds? Eggs; N, and HSN Code 4059090 specifically identifies Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 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... | 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 4059090
The taxation of Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other under HSN Code 4059090 depends on supply location. Intrastate transactions require CGST at 0.06 and SGST/UTGST at 0.06. Interstate supplies are charged IGST at 0.12. Invoices should consistently use kg. for Dairy Produce; Birds? Eggs; N goods under Chapter 4.
Who Should Use HSN Code 4059090?
Traders, manufacturers, and importers of Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other are required to mention HSN Code 4059090 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
Commencing trade in Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other? Secure GST registration to handle taxes on HSN 4059090 classified goods. Businesses with international operations in Dairy Produce; Birds? Eggs; N need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 4059090 application for Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other ensures smooth input credit utilization and assessment processes. Track 0.06, 0.06, and 0.12 rate changes for Chapter 4 – Dairy Produce; Birds? Eggs; N through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 4059090 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 4059090 for accurate classification of Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other.
Can I claim input tax credit on Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other purchases?
Yes, registered businesses can claim input tax credit on Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other purchases made under HSN 4059090. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
What is the difference between CGST and IGST for HSN 4059090?
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other domestically?
No, Import Export Code is only required if you plan to import or export Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other internationally. For domestic trade within Dairy Produce; Birds? Eggs; N, GST registration is sufficient.
