HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise, and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Eggs, Honey & Milk Products are mentioned in chapter 4.
The table given below comprises of the GST rates and HSN codes for Eggs, Honey & Milk Products.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
Related Export / Import HSN Code |
|
0409 |
Natural honey, put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
|
4090000 |
|
0409 |
Natural honey, other than put up in unit container and bearing a registered brand name |
NIL |
28/06/2017 |
|
4090000 |
|
0401 |
Ultra High Temperature (UHT) milk |
5 |
28/06/2017 |
|
04011000, 04012000, 04014000, 04015000 |
|
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 |
NIL |
28/06/2017 |
|
04011000, 04012000, 04014000, 04015000 |
|
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] |
5 |
28/06/2017 |
|
04021010, 04021020, 04021090, 04022100, 04022910, 04022920, 04022990, 04029190, 04029910, 04029990 |
|
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 |
5 |
28/06/2017 |
|
04031000, 04039010, 04039090 |
|
0403 |
Curd; Lassi; Buttermilk |
NIL |
28/06/2017 |
|
04031000, 04039010, 04039090 |
|
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 |
5 |
28/06/2017 |
|
04041010, 04041020, 04041090, 04049000 |
|
0405 |
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads |
12 |
28/06/2017 |
|
04051000, 04052000, 04059010, 04059020, 04059090 |
|
0406 |
Chena or paneer put up in unit container and bearing a registered brand name |
5 |
28/06/2017 |
|
04061000, 04062000, 04063000, 04064000, 04069000 |
|
0406 |
Cheese |
12 |
28/06/2017 |
|
04061000, 04062000, 04063000, 04064000, 04069000 |
|
0406 |
Chena or paneer, other than put up in unit containers and bearing a registered brand name; |
NIL |
28/06/2017 |
|
04061000, 04062000, 04063000, 04064000, 04069000 |
|
0407 |
Birds’ eggs, in shell, fresh, preserved or cooked |
NIL |
28/06/2017 |
|
04071100, 04071910, 04071990, 04072100, 04072900, 04079000 |
|
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 sweet- ening matter. |
5 |
28/06/2017 |
|
04081100, 04081900, 04089100, 04089900 |
|
0410 |
Edible products of animal origin, not elsewhere specified or included |
5 |
28/06/2017 |
|
04100010, 04100020, 04100090 |
|
04029920 |
Condensed milk |
12 |
14/11/2017 |
|
|
|
04029110 |
Condensed milk |
12 |
14/11/2017 |
|
|
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
As per the 31st GST council meeting which was held on 22nd December 2018 GST rate for cheese is 12%.
Branded And Unbranded Honey – Gst Rate. The HSN for Natural Honey is 04090000. The GST Rate is Exempt for Natural Honey, other than put up in the unit container and bearing a registered brand name. A manufacturer sells in his registered brand name and that is charged GST @ 5%.
There is no GST on fresh or pasteurized milk, buttermilk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help