HSN code for Milk — 0401 · GST 0%
Milk is billed under HSN 0401, which covers milk and cream, not concentrated nor containing added sugar or other sweetening matter. It is nil-rated: 0% GST.
Also called: doodh, toned milk, full cream milk, cow milk, buffalo milk
GST on milk
- GST rate
- 0%
- Within your state
- CGST 0% + SGST/UTGST 0%
- To another state
- IGST 0%
Example invoice line
A nil-rated line still shows its HSN code. A bill with only nil-rated or exempt items is a bill of supply.
What HSN 0401 covers
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Liquid milk of any fat level (full cream, toned, double toned, skimmed) and fresh cream. Milk powder and condensed milk are in 0402, not here.
Fresh and pasteurised milk is nil-rated, and UHT (long-life) milk joined it under GST 2.0. Milk powder and condensed milk are in 0402 and taxed.
Also under 0401: Fresh Cream (5%)
Questions about milk
What is the HSN code for milk?
Milk is classified under HSN 0401: Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
What is the GST rate on milk?
Milk is nil-rated, 0% GST, under the rates in force since 22 September 2025. A business whose bill has only nil-rated or exempt items issues a bill of supply instead of a tax invoice.
Is milk ever taxed differently?
Fresh and pasteurised milk is nil-rated, and UHT (long-life) milk joined it under GST 2.0. Milk powder and condensed milk are in 0402 and taxed.
How many digits of the HSN code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (0401) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (the 6-digit code for your exact product) on every invoice.
Related HSN codes
Bill with the right HSN automatically — start free
Save milk once with HSN 0401 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.