The HSN code for curd, lassi and buttermilk is 0403. GST: Nil if sold loose; 5% if pre-packaged and labelled. Loose curd, lassi and buttermilk are nil-rated; pre-packaged and labelled curd, lassi, buttermilk and all yoghurt are 5%.
HSN code and GST rate for curd, lassi and buttermilk
| Item | Curd, lassi and buttermilk |
|---|---|
| HSN heading | 0403 |
| Description | Curd, lassi, buttermilk, yoghurt and other fermented milk products |
| GST rate | Nil if sold loose; 5% if pre-packaged and labelled |
Loose curd, lassi and buttermilk are nil-rated; pre-packaged and labelled curd, lassi, buttermilk and all yoghurt are 5%.
Example: GST on a ₹1,000 sale of curd, lassi and buttermilk
The rate depends on the value or the form of the goods (Nil if sold loose; 5% if pre-packaged and labelled). Work out which slab each line falls in, then apply it; the GST calculator shows the CGST, SGST or IGST split for any rate.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (0403) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.