GST Rate & HSN Code for Eggs, Honey & Milk Products – Chapter 4
GST Rates & HSN Codes on Edible Animal Products – Egss, Honey & Milk Products like Cheese, Curd and Cream.
| HSN Code | Description | Rate (%) | Effective From | Related Export / Import HSN Code |
| 409 | Natural honey, put up in unit container and bearing a registered brand name | 5 | 28-06-17 | 4090000 |
| 409 | Natural honey, other than put up in unit container and bearing a registered brand name | NIL | 28-06-17 | 4090000 |
| 401 | Ultra High Temperature (UHT) milk | 5 | 28-06-17 | 04011000, 04012000, 04014000, 04015000 |
| 401 | 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 | NIL | 28-06-17 | 04011000, 04012000, 04014000, 04015000 |
| 402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 5 | 28-06-17 | 04021010, 04021020, 04021090, 04022100, 04022910, 04022920, 04022990, 04029190, 04029910, 04029990 |
| 403 | 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 | 5 | 28-06-17 | 04031000, 04039010, 04039090 |
| 403 | Curd; Lassi; Butter milk | NIL | 28-06-17 | 04031000, 04039010, 04039090 |
| 404 | 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 | 5 | 28-06-17 | 04041010, 04041020, 04041090, 04049000 |
| 405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12 | 28-06-17 | 04051000, 04052000, 04059010, 04059020, 04059090 |
| 406 | Chena or paneer put up in unit container and bearing a registered brand name | 5 | 28-06-17 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| 406 | Cheese | 12 | 28-06-17 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| 406 | Chena or paneer, other than put up in unit containers and bearing a registered brand name; | NIL | 28-06-17 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| 407 | Birds’ eggs, in shell, fresh, preserved or cooked | NIL | 28-06-17 | 04071100, 04071910, 04071990, 04072100, 04072900, 04079000 |
| 408 | 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 sweet- ening matter. | 5 | 28-06-17 | 04081100, 04081900, 04089100, 04089900 |
| 410 | Edible products of animal origin, not elsewhere specified or included | 5 | 28-06-17 | 04100010, 04100020, 04100090 |
| 4029920 | Condensed milk | 12 | 14-11-17 | |
| 4029110 | Condensed milk | 12 | 14-11-17 |
