GST tax rate on - 04 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

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

6 Digit HS Code for chapter 04 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

4 Digit HS Code for chapter 04 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

8 Digit HS Code for chapter 04 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included