GST rate and HSN code for milk
GST on milk is nil (HSN 0401) from 22 September 2025. Fresh and pasteurised milk is nil whether loose or packed, and UHT (tetra pack) milk moved from 5% to nil. Condensed milk and milk powder (0402) are 5%. Flavoured milk drinks and milkshakes are beverages containing milk at 5%.
HSN code and GST rate for milk
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Fresh, pasteurised or UHT milk, packed or loose | 0401 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 15 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Fresh milk and pasteurised milk, including separated milk, not concentrated nor sweetened, UHT milk”.
What to print on the bill
- Print HSN 0401 at 0% for pouch, loose and UHT milk.
- Milk powder, dairy whitener and condensed milk: 0402 at 5%.
- Flavoured milk bottles and milkshakes: 2202 99 at 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 5% on UHT tetra pack milk after 22 September 2025.
- Billing flavoured milk as milk at 0%.
- Coding dairy whitener as milk.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on milk
Is UHT milk taxable now?
No. UHT milk is in the nil entry with fresh and pasteurised milk (Notification 10/2025, S. No. 15). It was 5% before (PIB, Annexure I).
What is the GST on milk powder?
Milk powder and condensed milk are concentrated milk under 0402 at 5%.
Are eggs exempt too?
Yes. Birds' eggs in shell, fresh, preserved or cooked (0407) are nil.
More items in HSN chapter 04 and milk and dairy
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.