Check applicable GST rate & HSN code for milk, dairy products, egg & honey
The GST Council in India places different services and goods, such as the rate of GST on dairy products, milk, eggs, and honey, in different tax categories.
Here is a list of GST rates for dairy products, which fall under chapter 4 of the HSN code:
HSN Code |
DESCRIPTION |
RATE |
IMPORT / EXPORT HSN CODE |
0401 |
Other than UHT milk, fresh and pasteurised milk, including separated milk and cream, that is neither concentrated nor sweetened with sugar or other additives |
NIL |
04011000, 04012000, 04014000, 04015000 |
0401 |
Ultra-High Temperature (UHT) Milk |
5% |
04011000, 04012000, 04014000, 04015000 |
0402 |
Milk and cream that has been concentrated or contains sweeteners or sugar, including skim milk powder and milk used in baby formula (excluding condensed milk) |
5% |
04021010, 04021020, 04021090, 04022990, 04029190, 04029910, 04029990 04022100, 04022910, 04022920 |
0403 |
Buttermilk; Lassi and Curd |
NIL |
04031000, 04039010, 04039090 |
0404 |
Whey, whether or not concentrated, and goods having natural milk ingredients, whether or not they contain any sweetening agent or additional sugar, that are not otherwise included or indicated |
5% |
04041010, 04041020, 04041090, 04049000 |
0405 |
Dairy spreads; butter and other fats (such as butter oil, ghee, etc.); and derived fats from milk |
12% |
04051000, 04052000, 04059010, 04059020, 04059090 |
0406 |
Cheese |
12% |
04061000, 04062000, 04063000, 04064000, 04069000 |
0407 |
Fresh, in their shells, preserved, or cooked eggs of birds |
NIL |
04071100, 04071910, 04071990, 04072100, 04072900, 04079000 |
0408 |
Fresh, unshelled bird eggs as well as egg yolks that have been dried, cooked in boiling steam or hot water, frozen, moulded, or otherwise preserved—whether or not they have been sweetened with additional sugar or another sweetening agent. |
5% |
04081100, 04081900, 04089100, 04089900 |
0409 |
Natural Honey that is packaged in a jar and has a trademarked name |
5% |
4090000 |
0409 |
Natural honey, excluding brands and those packaged in containers. |
NIL |
4090000 |
0410 |
Edible animal products that are not listed or described elsewhere |
5% |
04100010, 04100020, 04100090 |
04029920 |
Condensed Milk |
12% |
|
04029110 |
Condensed Milk |
12% |
The Indian government has issued the GST tax rate and the GST rate structure. The outlined GST tax rates dairy goods, bird eggs, natural honey, and edible animal products fall in several different GST slabs, varying from zero tax on some products to 12 percent on some products.