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HSN Code 0405 is used under Indian GST tax rules for billing, e-waybill generation, and GSTR reporting for goods under 04 - Dairy Produce, Milk, Ghee, Butter & Eggs.
This HSN code information is provided for reference based on current CBIC GST tariff schedules. Always verify specific sub-heading details with a qualified Chartered Accountant before filing returns.
Suppose you bill ₹10,000 (taxable value) for ghee and quote HSN 0405 on the invoice. At 12% GST the tax works out as below.
| Supply type | Tax split | Tax amount | Invoice total |
|---|---|---|---|
| Within the same state | CGST 6% (₹600) + SGST 6% (₹600) | ₹1,200 | ₹11,200 |
| To another state | IGST 12% | ₹1,200 | ₹11,200 |
The 12% rate has applied since 1 July 2017. Last checked against Ministry of Finance / CBIC on 6 September 2026. Try other amounts in the GST calculator.
HSN Code 0405 attracts a standard GST rate of 12% (effective from 1 July 2017, verified on 6 September 2026). For intra-state transactions, this is split into 6% CGST and 6% SGST. For inter-state transactions, 12% IGST applies.
Under 04 - Dairy Produce, Milk, Ghee, Butter & Eggs, HSN Code 0405 covers Butter, ghee, dairy spreads.
You can use ManTech Studio's free GST Invoice Generator tool to create and print PDF invoices with HSN Code 0405, automatic 12% tax calculation, and payment QR codes.