| HS | Description | Percentage |
|---|---|---|
| 0401 |
Ultra High Temperature (UHT) milk |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 0402 |
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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 |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 0406 |
Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 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. |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 0409 |
Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 0410 |
Edible products of animal origin, not elsewhere specified or included |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 04029110 |
Condensed milk |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 04029920 |
Condensed milk |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 0405 |
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 0406 |
Cheese |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 0401 |
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 |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 0403 |
Curd; Lassi; Butter milk |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 0406 |
Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I]; |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 0407 |
Birds' eggs, in shell, fresh, preserved or cooked |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 0409 |
Natural honey, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE I] |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |