Chapter 4: GST Rates and HSN codes for Eggs, Honey & Milk Products.

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.

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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

What is the GST rate for cheese?

As per the 31st GST council meeting which was held on 22nd December 2018 GST rate for cheese is 12%.

Is there GST on honey sales?

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%.

Is GST applicable to packaged milk?

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.