The HSN code for milk is 0401. It is nil-rated: no GST is charged. Fresh, pasteurised and UHT milk is nil-rated whether loose or packed (Notification 10/2025-CT(R), S. No. 15); condensed milk under 0402 is 5%.
HSN code and GST rate for milk
| Item | Milk |
|---|---|
| HSN heading | 0401 |
| Description | Fresh and pasteurised milk and cream, not concentrated and without added sugar, including UHT milk |
| GST rate | Nil (0%) |
Fresh, pasteurised and UHT milk is nil-rated whether loose or packed (Notification 10/2025-CT(R), S. No. 15); condensed milk under 0402 is 5%.
Example: GST on a ₹1,000 sale of milk
Milk is nil-rated, so a ₹1,000 sale carries no GST. Issue a bill of supply or show the line at 0% on a tax invoice, and keep the HSN code on it.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (0401) 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.