4072900 is the designated HSN classification for Other, categorized under Chapter 4 – Dairy Produce; Birds? Eggs; N in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at Nil, SGST/UTGST at Nil for local transactions, and IGST at Nil for interstate supplies. Quantities are measured in u for billing purposes.

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 4072900

The tax structure for Other under HSN Code 4072900 follows a dual taxation model. CGST is levied at Nil and SGST/UTGST at Nil for intrastate sales. Interstate transactions attract IGST at Nil. All invoices must record quantities in u as the standard measurement for goods under Chapter 4 – Dairy Produce; Birds? Eggs; N.

Who Should Use HSN Code 4072900?

All businesses supplying Other are obligated to use HSN 4072900 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 Other? GST registration is mandatory for collecting and remitting taxes on HSN 4072900 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

Correct HSN Code 4072900 application for Other ensures smooth input credit utilization and assessment processes. Track Nil, Nil, and Nil 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 4072900 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 4072900 for accurate classification of Other.

Can I claim input tax credit on Other purchases?

Yes, registered businesses can claim input tax credit on Other purchases made under HSN 4072900. Ensure your supplier mentions correct HSN code and GST rates (Nil, Nil) on the invoice.

What is the difference between CGST and IGST for HSN 4072900?

CGST at Nil plus SGST/UTGST at Nil applies when Other is sold within the same state. IGST at Nil is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Other domestically?

No, Import Export Code is only required if you plan to import or export Other internationally. For domestic trade within Dairy Produce; Birds? Eggs; N, GST registration is sufficient.

More HSN codes from Chapter 4

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