GST Rate on Condensed milk
The GST rate on condensed milk is 5%, under HSN code 0402 (milk and cream, concentrated or sweetened). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for condensed milk
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 0402
- Also covers: milk powder
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on condensed milk
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on condensed milk
What is the GST rate on condensed milk?
The GST rate on condensed milk is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Condensed milk falls under HSN code 0402.
What is the HSN code for condensed milk?
Condensed milk falls under HSN code 0402, which covers milk and cream, concentrated or sweetened. Show this code on every GST tax invoice line for condensed milk.