GST rates and HSN code for Milk powder.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded | Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter Skimmed In Powder, Granules Or Other Solid Forms, Of A Fat Content, By Weight Not Exceeding 1.5% : Skimmed Milk | 04021010 | 5% | – | 01/07/2017 | – |
Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter In Powder, Granules Or Other Solid Forms, Of A Fat Content, By Weight Not Exceeding 1.5% : Other | 04021090 | 5% | – | 01/07/2017 | – | |
Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter In Powder, Granules Or Other Solid Forms, Of A Fat Content, By Weight Not Exceeding 1.5% : Milk Food For Babies | 04021020 | 5% | – | 01/07/2017 | – | |
Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter In Powder, Granules Or Other Solid Forms, Of A Fat Content, By Weight Exceeding 1.5% : Not Containing Added Sugar Or Other Sweetening Matter. | 04022100 | 5% | – | 01/07/2017 | – | |
Butter And Other Fats And Oils Derived From Milk; Dairy Spreads Other Other | 04059090 | 12% | – | 01/07/2017 | – | |
Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder | Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Leaves, Powder, Flowers And Pod | 12119025 | 5% | – | 01/07/2017 | – |
Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Leaves, Powder, Flowers And Pod | 12119023 | 5% | – | 01/07/2017 | – | |
Cocoa and cocoa preparations | Chocolate And Other Food Preparations Containing Cocoa – Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter | 18061000 | 18% | – | 15/11/2017 | – |
Products of animal origin, not elsewhere spcified or inculded | Ivory, Tortoise-Shell, Whalebone And – Whalebone Hair, Horns, Antlers, Hooves, – Nails, Claws And Beaks, Unworked Or Simply – Prepared But Not Cut To Shape; Powder And – Waste Of These Products – Other : Hoof Meal | 05079010 | Nil | – | 01/07/2017 | – |
Ivory; Ivory Powder And Waste | 050710 | 5% | – | – | – | |
Plastics and articles thereof | Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms – Cellulose Acetates : Plasticised :Cellulose Acetobutyrate Moulding Powder | 39121230 | 18% | – | 01/07/2017 | – |
Beverages, spirits and vinegar | Soya Milk Drinks | 22029910 | 12% | – | 01/07/2017 | – |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Gold (Including Gold Plated With Platinum) Unwrought Or In Semi-Manufactured Forms, Or In Powder Form – Non-Monetary | 7108 | 3% | – | 01/07/2017 | – |
Silver (Including Silver Plated With Gold Or Platinum), Unwrought Or In Semi-Manufactured Forms, Or In Powder Form – Other : Unwrought | 71069100 | 3% | – | 01/07/2017 | – | |
Gold (Including Gold Plated With Platinum) Unwrought Or In Semi-Manufactured Forms, Or In Powder Form – Non-Monetary : Other Semi-Manufactured Forms | 71081300 | 3% | – | 01/07/2017 | – | |
Edible vegetables and certain roots and tubers | Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared ? Mushrooms, Wood Ears (Auricularia Spp.),Jelly Fungi (Tremella Spp.) And Truffles : Other | 07123900 | 5% | – | 01/07/2017 | – |
Dried Vegetables, Whole, Cut, Sliced,Broken Or In Powder, But Not Further Prepared Other Vegetables; Mixtures Of Vegetables : Other | 07129090 | 5% | – | 01/07/2017 | – | |
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Hypochlorites; Commercial Calcium Hypochlorites; Chlorites; Hypobromites – Commercial Calcium Hypochlorite And Other Calcium Hypochlorites : Commercial Calcium Hypochlorite (Bleaching Paste Or Powder) | 28281010 | 18% | – | 01/07/2017 | – |
Raw hides and skins (other than furskins) and leather | Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And | 41152010 | 12% | – | 15/11/2017 | – |
Lac; gums, resins and other vegetable saps and extracts | Vegetable Saps And Extracts; Pectic Substances, Pectinates And Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products Vegetable Saps And Extracts : Other : Extracts : Of Ginseng (Including Powder) | 13021914 | 18% | – | 01/07/2017 | – |
Milk powder, a convenient and shelf-stable form of milk, is a widely traded commodity. Understanding its Harmonized System of Nomenclature (HSN) code is essential for determining the applicable Goods and Services Tax (GST) rate in India. Let’s delve into the provided data to find the HSN classifications and GST implications for milk powder.
The data clearly identifies milk powder under Chapter 04, which pertains to “Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.” Specifically, the relevant HSN codes are:
The GST rate applicable to all the mentioned HSN codes for milk powder under Chapter 04 is 5%. There is no CESS levied on these items. The effective date for this GST rate is July 1, 2017.
It’s worth noting that the data also includes “Milk And Cream, Concentrated Or Containing Added Sugar Or Other Sweetening Matter” under the same chapter and heading (0402), implying that sweetened milk powder would also likely fall under this 5% GST rate, although specific sub-codes for sweetened varieties in powder form aren’t explicitly listed.
The GST rate for skimmed milk powder and milk powder with higher fat content (without added sugar) is 5%.
Yes, there are separate HSN codes for skimmed milk powder (fat content not exceeding 1.5%) and milk powder with higher fat content (exceeding 1.5%).
The HSN codes for skimmed milk powder are 04021010 and 04021090.
While not explicitly listed with a separate sub-code, it would likely fall under HSN heading 0402 and have a 5% GST rate, as the heading covers concentrated milk with added sugar as well.
Whey powder would fall under a different HSN code within Chapter 04, specifically 04041000, and also has a 5% GST rate based on the broader tariff.
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