GST Rates & HSN For Dairy Produce, bird’s eggs, natural honey etc. (Chapter 4)

GST Rates – Dairy Produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified (Chapter 4)

Nil Rate Products (Exempted Items)

1. Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk [0401]
2.Eggs Birds’ eggs, in shell, fresh, preserved or cooked [0407]
3. Curd [0403, 0406],
4. Lassi [0403],
5. Butter milk [0403]
6. Chena or paneer [0406], other than put up in unit containers and bearing a registered brand name.
7. 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

5% Rate Products

All goods not specified elsewhere.

1. Ultra High Temperature (UHT) milk [0401]
2. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
3. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

4. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
5. Chena or paneer put up in unit container and bearing a registered brand name [0406].
6. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
7. 0409 Natural honey, put up in unit container and bearing a registered brand name.
8. 0410 Edible products of animal origin, not elsewhere specified or included.

12% Rate Products

1. Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads [0405]
2. Cheese [0406]

18% Rate Products

Condensed milk [04029110, 04029920]

HSN Codes For Chapter 4 Products

HSN CodeDescription of Goods
04011000MILK AND CREAM-FAT CONTENT, BY WEIGHT, <= 1%
04012000MILK AND CREAM-FAT CONTENT, BY WEIGHT >1% <= 6%
 

04014000

Milk and cream, not concentrated nor containing added sugar or other sweetening matter – Of a

fat content, by weight, exceeding 6% but not exceeding 10%

 

04015000

Milk and cream, not concentrated nor containing added sugar or other sweetening matter – Of a

fat content, by weight, exceeding 10%

 

 

04021010

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER SKIMMED IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : SKIMMED MILK

 

 

04021020

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : MILK FOOD FOR BABIES

 

 

04021090

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : OTHER

 

 

 

04022100

 

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT EXCEEDING 1.5% : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER.

 

04022910

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER WHOLE MILK

 

04022920

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER MILK FOR BABIES

 

04022990

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER OTHER

 

 

04029110

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER  OTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : CONDENSED MILK

 

 

04029190

 

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER  OTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER

 

04029910

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER  OTHER : OTHER : WHOLE MILK

 

04029920

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER  OTHER : OTHER : CONDENSED MILK

 

04029990

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING

MATTER  OTHER : OTHER : OTHER

 

 

 

04031000

BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR

ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA YOGURT

 

 

 

04039010

BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR

ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA OTHER BUTTER MILK

 

 

 

 

 

04039090

BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR

ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA OTHER OTHER

 

 

 

 

 

04041010

WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER

SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : WHEY, CONCENTRATED, EVAPORATED OR CONDENSED, LIQUID OR SEMI?SOLID

 

 

 

 

 

04041020

WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER

SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : WHEY, DRY, BLOCKS AND POWDERED

 

 

 

 

04041090

WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER

SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER

 

 

 

 

04049000

WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER

SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER

04051000BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS BUTTER
04052000BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS DAIRY SPREADS
 

04059010

 

BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER : BUTTER OIL

04059020BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER GHEE
04059090BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER OTHER
 

04061000

CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND

CURD

04062000CHEESE AND CURD GRATED OR POWDERED CHEESE, OF ALL KINDS
04063000CHEESE AND CURD PROCESSED CHEESE NOT GRATED OR POWDERED
 

04064000

CHEESE AND CURD BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY

PENICILLIUM ROQUEFORTI

04069000CHEESE AND CURD OTHER CHEESE
 

 

04081100

BIRDS EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY

BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER  EGG YOLKS : DRIED

 

 

04081900

BIRDS EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY

BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER EGG YOLKS : OTHER

 

 

04089100

BIRDS EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY

BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER : DRIED

 

 

04089900

BIRDS EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY

BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER : OTHER

04090000NATURAL HONEY

 

 

 

 

04100010

 

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS

 

 

04100020

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS TURTLE EGGS AND SALANGANES NESTS (BIRDS NESTS)

 

04100090

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER

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