← HSN and SAC codes for common items · Search any code on the HSN code finder.
Milk (Doodh) is classified under HSN headings 0401, 0402. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Milk (Doodh)?
GST on Milk (Doodh) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 0401 | No GST on fresh milk and pasteurised milk, including separated milk, milk and cream that is not concentrated or sweetened, and UHT milk. | 10/2025-CT(R), entry 15 |
| 5% | 5% | 0402 | If you sell milk or cream that is concentrated or has added sugar or sweetener, including condensed milk, GST is 5%. | 9/2025-CT(R), entry 4 |
GST rate on Milk (Doodh) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | Nil, 5% or 18% |
| 15 November 2017 | 21 September 2025 | Nil, 5% or 12% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Milk (Doodh) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter
| Code | Description (as in the tariff) |
|---|---|
040110 | Of a fat content, by weight, not exceeding 1% |
04011000 | Of a fat content, by weight, not exceeding 1% |
040120 | Of a fat content, by weight, exceeding 1% but not exceeding 6% |
04012000 | Of a fat content, by weight, exceeding 1% but not exceeding 6% |
040140 | Of a fat content, by weight, exceeding 6% but not exceeding 10% |
04014000 | Of a fat content, by weight, exceeding 6% but not exceeding 10% |
040150 | Of a fat content, by weight, exceeding 10% |
04015000 | Of a fat content, by weight, exceeding 10% |
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
| Code | Description (as in the tariff) |
|---|---|
040210 | In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% |
04021010 | Skimmed milk |
04021020 | Milk food for babies |
04021090 | Other |
040221 | Not containing added sugar or other sweetening matter |
04022100 | Not containing added sugar or other sweetening matter |
040229 | Other |
04022910 | Whole milk |
04022920 | Milk for babies |
04022990 | Other |
040291 | Not containing added sugar or other sweetening |
04029110 | Condensed milk |
04029120 | Other |
04029190 | Other |
040299 | Other |
04029910 | Whole milk |
04029920 | Condensed milk |
04029990 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Paneer (Cottage cheese)
0406 - Curd (Dahi)
0403 - Ghee (Clarified butter)
0405 - Butter
0405 - Eggs
0407 - Honey (Shahad)
0409 - Fish (Machli)
03 - Meat (Mutton)
02 - Vegetables (Sabzi)
07 - Fruits (Phal)
08 - Dal (pulses: toor, moong, urad, chana, masoor)
0713 - Rice (Chawal)
1006
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
