HSN CodeGST 5%

0403

Chapter

04

Dairy, Eggs, Honey

Buttermilk, curd, yoghurt, kephir

HSN Code

0403

GST Rate

5%

Type

HSN

Common Items / Examples

curdyoghurtbuttermilklassi

GST Rate Details

The applicable GST rate is 5%, split as:

  • CGST: 2.5% + SGST: 2.5% (for intra-state supply)
  • IGST: 5% (for inter-state supply)

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 0403?

HSN code 0403 is the Harmonised System of Nomenclature code for "Buttermilk, curd, yoghurt, kephir" under Chapter 04 — Dairy, Eggs, Honey. This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 0403?

The GST rate on HSN code 0403 (Buttermilk, curd, yoghurt, kephir) is 5%. CGST is 2.5% and SGST is 2.5% for intra-state, or IGST at 5% for inter-state transactions.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 0403 is an HSN code for goods.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.