HSN Code and GST on Milk, Butter, Egg and Honey

HSN Code and GST on Milk, Butter, Egg and Honey

The GST Council introduced the HSN Code and GST on milk, butter, egg and honey to introduce common tax across India. All entities involved in supplying milk and milk products must obtain GST. The HSN code and GST on milk, butter, egg and honey are contained in Chapter 4 of the HSN Code. However, this Chapter does not cover:

  • Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
  • Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or”;
  • Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

Click here to read on HSN Code and GST Rate for Fish and Fish Products

HSN Code

HSN Code DescriptionGST Rate in Percentage
0401MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
0401 10 00Of a fat content, by weight, not exceeding 1%0
0401 20 00Of a fat content, by weight, exceeding 1% but not exceeding 6%0
0401 40 00Of a fat content, by weight, exceeding 6% but not exceeding 10%0
0401 50 00Of a fat content, by weight, exceeding 10%0
0402MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
0402 10In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%:
0402 10 10Skimmed Milk5
0402 10 20Milk food for babies5
0402 10 90Other5
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%:
0402 21 00Not containing added sugar or other sweetening matter5
0402 29Other:
0402 29 10Whole milk5
0402 29 20Milk for babies5
0402 29 90Other5
Other:
0402 91Not containing added sugar or other sweetening matter:
0402 91 10Condensed milk18
0402 91 90Other5
0402 99Other:
0402 99 10Whole Milk5
0402 99 20Condensed Milk18
0402 99 90Other5
0403BUTTERMILK, 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
0403 10 00Yogurt5
0403 90Other:
0403 90 10Butter milk0
0403 90 90Other0
0404WHEY, 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
0404 10Whey and modified whey whether or not concentrated or containing added sugar or other sweetening matter:
0404 10 10Whey, concentrated, evaporated or condensed, liquid or semi-solid5
0404 10 20Whey, dry, blocks and powdered5
0404 10 90Other5
0404 90 00Other5
0405BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS
0405 10 00Butter12
0405 20 00Dairy Spreads12
0405 90Other:
0405 90 10Butter Oil12
0405 90 20Ghee12
0405 90 90Other12
0406CHEESE AND CURD
0406 10 00Fresh (unripened or uncured) cheese, including whey cheese and curd12
0406 20 00Grated or powdered cheese, of all kinds12
0406 30 00Processed Cheese not grated or powdered12
0406 40 00Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti12
0406 90 00Other cheese12
0407BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED
0407 11 00Of fowls of the species Gallus domesticus0
0407 19Other:
0407 19 10Of ducks0
0407 19 90Other0
Other fresh eggs:
0407 21 00Of fowls of the species Gallus domesticus0
0407 29 00Other0
0407 90 00Other0
0408BIRDS 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:
0408 11 00Dried5
0408 19 00Other5
Other:
0408 91 00Dried5
0408 99 00Other5
0409 00 00Natural Honey0
0410EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0410 00Edible products of animal origin, not elsewhere specified or included:
0410 00 10Of Wild animals
0410 00 20Turtle eggs and Salanganes’ nests (“birds’ nests”)
0410 00 90Other

Import Conditions for Milk, Butter, Egg and Honey

The prohibition on import of milk and milk products (including chocolates and chocolate products and candies/ confectionary/ food preparations with milk or milk solids as an ingredient) from China is extended till 23.6.2017 or until further orders, whichever is earlier.

Import of all live-stock products are subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August 2001), or as amended from time to time.

Click here to find GST rate for goods and services in India.


Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.

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