Kya doodh pe GST lagta hai?
Yahi sawaal sabse pehle aata hai mind mein, hai na? Toh seedha bolta hoon — fresh doodh, gaay ka ho ya bhains ka, India mein GST se bilkul free hai. HSN Code 0401, 0% GST. Khulla becho ya plain packing mein — koi fark nahi.
Problem tab aati hai jab aap doodh process karke bechna shuru karte ho. Toh chalte hain ek-ek cheez dekhte hain.
Alag-Alag Dairy Products pe GST (2026)
| Product | HSN Code | GST Rate | Dhyan rakho |
|---|---|---|---|
| Fresh doodh (gaay/bhains) | 0401 | 0% (Exempt) | Khulla ya unbranded |
| Pasteurised doodh | 0401 | 0% (Exempt) | Toned, double-toned bhi |
| Dahi (unbranded) | 0403 | 0% (Exempt) | Khulla ya plain pack |
| Dahi (branded) | 0403 | 5% | Band packet, label ke saath |
| Chaach/Buttermilk (unbranded) | 0403 | 0% (Exempt) | Khulla becho |
| Lassi (branded) | 0403 | 5% | Band packet, label ke saath |
| Paneer (unbranded) | 0406 | 0% (Exempt) | Khulla becho |
| Paneer (branded) | 0406 | 5% | Band packet, label ke saath |
| Ghee (unbranded) | 0405 | 0% (Exempt) | Khulla becho |
| Ghee (branded) | 0405 | 12% | Band packet, label ke saath |
| Butter | 0405 | 12% | Har type ka |
| Cheese | 0406 | 12% | Har type ka |
| Condensed milk | 0402 | 18% | Sweetened |
| Flavoured milk | 2202 | 12% | Packaged flavoured drinks |
| Milk powder | 0402 | 5% | Skimmed aur whole dono |
| Ice cream | 2105 | 18% | Sab varieties |
| Cream | 0401 | 5% | Fresh cream |
Ek important baat — Branded vs Unbranded
2022 mein (2024 mein update hua) GST Council ne clear kar diya: agar tum band packet mein apne naam se dahi, paneer ya ghee bech rahe ho — chahe brand registered na ho — toh GST lagega.
Lekin khulla bech rahe ho can ya bartan se? Tab bhi exempt hai.
Doodhwalon ko GST Registration kab chahiye?
Registration ki zaroorat NAHI agar:
- Sirf fresh doodh bechte ho, ghar-ghar delivery
- Yearly kamai ₹40 lakh se kam (pahaadi states — Uttarakhand, HP, J&K, NE — mein ₹20 lakh limit hai)
- Sab kuch GST-free maal hi bechte ho
Registration ZAROORI hai agar:
- Branded ya packaged dairy products bechte ho aur turnover limit cross ho gayi
- Doosre state mein maal bhejna — isme turnover kitna bhi ho, registration mandatory hai
- Online kisi platform pe bechte ho
Sach yeh hai: Jo doodhwale sirf fresh doodh ghar tak pohanchate hain, unme se zyaadatar ko GST ki zaroorat nahi hoti. Lekin jaise hi branded paneer, ghee ya flavoured lassi bechni shuru ki — turnover track karo.
FSSAI Licence — Yeh Sabke Liye Zaroori Hai
GST na bhi lage, FSSAI registration toh karwani hi padegi — doodh bechne wale har ek ke liye compulsory hai:
| Category | Annual Turnover | Fee | Validity |
|---|---|---|---|
| Basic Registration | ₹12 lakh se kam | ₹100/year | 1-5 saal |
| State Licence | ₹12 lakh - ₹20 crore | ₹2,000-5,000/year | 1-5 saal |
| Central Licence | ₹20 crore se zyada | ₹7,500/year | 1-5 saal |
Zyaadatar doodhwale Basic Registration mein aate hain — sirf ₹100 saal ka. fssai.gov.in pe online apply karo. Chahiye hoga:
- Aadhaar card
- Passport size photo
- Dukaan ya dairy ka address proof
Income Tax — GST Nahi Toh Kya, Yeh Toh Lagta Hai
- Kheti ki kamai — apne khud ke cattle se doodh nikaal ke bechna — generally income tax se free hoti hai
- Business income — doodh kharid ke aage bechna — pe tax lagta hai agar total income ₹3 lakh (2026-27 ka naya slab) se zyada ho
- Zyaadatar chhote doodhwale Section 44AD ki presumptive taxation scheme mein aate hain — turnover ka 8% profit maan lo (digital payment pe 6%), aur usi pe tax bharo. Lambi-chaudi bookkeeping ki zaroorat nahi.
Ek example dekho:
Annual milk sales: ₹15 lakh
Presumptive profit (digital payment, 6%): ₹90,000
Tax dena hoga: NIL — kyunki ₹3 lakh ki basic exemption se kam hai
Isliye digital payment lena aur use Dudh Hisaab mein note karna tumhare kaam aata hai — 6% vs 8% ka fark real paisa bachata hai. Aur agar kabhi tax wale poochein, toh clear record ready hai.
Hisaab ka Record Kyun Rakhna Chahiye
GST bharo ya na bharo, hisaab-kitaab sambhal ke rakhna hamesha faydeman rehta hai:
- Roz ki delivery — kisko kitna doodh gaya
- Purchase ka hisaab — kitna doodh kharida aur kisse
- Payment record — kisne kab aur kitna diya, kis tarike se
- Kharche — petrol, gaadi repair, bartan, helpers ki mazdoori
Kaagaz pe bhi ho sakta hai, lekin ek galti aur poore mahine ka hisaab garbad. Customer dispute ho toh hazaron ka nuksaan.
Dudh Hisaab mein yeh sab khud-ba-khud hota hai — har entry mein time aur date, calculation automatic, payment tracking built-in. CA ko dena ho ya tax file karni ho — report ready hai.
Doodhwale Aksar Kaunsi Galtiyan Karte Hain
- FSSAI nahi karwana — ₹100 mein hoti hai, zaroori hai. Chodd diya toh penalty bhaari padegi.
- Ghar aur dhandhe ke paise ek saath rakhna — dairy ke liye alag account khulwao.
- Branded product bechna shuru karne ke baad turnover nahi dekhna — packaged ghee ya paneer bechte ho? Toh track karo.
- Record na rakhna — exempt business mein bhi record rakhna hota hai. Dudh Hisaab jaisi app ka digital record legally valid hai.
- ITR na bharna — agar tax zero bhi hai, ITR bharne se future mein loan lene mein aasaani hoti hai.
Conclusion
Jo doodhwale ghar-ghar fresh doodh pohanchate hain — unke liye GST ki koi tension nahi, doodh waise bhi exempt hai. Lekin jaise-jaise grow karte ho aur processed cheezein add karte ho, tab yeh rates samajhna zaroori ho jaata hai. FSSAI karwa lo (₹100/year), hisaab digital rakho, aur saal mein ITR bhar do.
Apna dairy hisaab digitally sambhalna shuru karo — hamesha ke liye free.