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

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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 Description GST Rate in Percentage
0401 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
0401 10 00 Of a fat content, by weight, not exceeding 1% 0
0401 20 00 Of a fat content, by weight, exceeding 1% but not exceeding 6% 0
0401 40 00 Of a fat content, by weight, exceeding 6% but not exceeding 10% 0
0401 50 00 Of a fat content, by weight, exceeding 10% 0
0402 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
0402 10 In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5%:
0402 10 10 Skimmed Milk 5
0402 10 20 Milk food for babies 5
0402 10 90 Other 5
In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%:
0402 21 00 Not containing added sugar or other sweetening matter 5
0402 29 Other:
0402 29 10 Whole milk 5
0402 29 20 Milk for babies 5
0402 29 90 Other 5
Other:
0402 91 Not containing added sugar or other sweetening matter:
0402 91 10 Condensed milk 18
0402 91 90 Other 5
0402 99 Other:
0402 99 10 Whole Milk 5
0402 99 20 Condensed Milk 18
0402 99 90 Other 5
0403 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
0403 10 00 Yogurt 5
0403 90 Other:
0403 90 10 Butter milk 0
0403 90 90 Other 0
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
0404 10 Whey and modified whey whether or not concentrated or containing added sugar or other sweetening matter:
0404 10 10 Whey, concentrated, evaporated or condensed, liquid or semi-solid 5
0404 10 20 Whey, dry, blocks and powdered 5
0404 10 90 Other 5
0404 90 00 Other 5
0405 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS
0405 10 00 Butter 12
0405 20 00 Dairy Spreads 12
0405 90 Other:
0405 90 10 Butter Oil 12
0405 90 20 Ghee 12
0405 90 90 Other 12
0406 CHEESE AND CURD
0406 10 00 Fresh (unripened or uncured) cheese, including whey cheese and curd 12
0406 20 00 Grated or powdered cheese, of all kinds 12
0406 30 00 Processed Cheese not grated or powdered 12
0406 40 00 Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 12
0406 90 00 Other cheese 12
0407 BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED
0407 11 00 Of fowls of the species Gallus domesticus 0
0407 19 Other:
0407 19 10 Of ducks 0
0407 19 90 Other 0
Other fresh eggs:
0407 21 00 Of fowls of the species Gallus domesticus 0
0407 29 00 Other 0
0407 90 00 Other 0
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
Egg yolks:
0408 11 00 Dried 5
0408 19 00 Other 5
Other:
0408 91 00 Dried 5
0408 99 00 Other 5
0409 00 00 Natural Honey 0
0410 EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0410 00 Edible products of animal origin, not elsewhere specified or included:
0410 00 10 Of Wild animals
0410 00 20 Turtle eggs and Salanganes’ nests (“birds’ nests”)
0410 00 90 Other

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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