GST Rates & HSN Codes on Edible Animal Products - Egss, Honey & Milk Products like Cheese, Curd and Cream - Chapter 4


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
257 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 5% 01/07/2017
257 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 0% 01/07/2017
1053184 MILK AND CREAM-FAT CONTENT, BY WEIGHT, <= 1% 5% 01/07/2017
1053696 MILK AND CREAM-FAT CONTENT, BY WEIGHT >1% <= 6% 5% 01/07/2017
1054720 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER - OF A FAT CONTENT, BY WEIGHT, EXCEEDING 6% BUT NOT EXCEEDING 10% 5% 01/07/2017
1055232 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER - OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10% 5% 01/07/2017
258 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 5% 01/07/2017
1057288 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER SKIMMED IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : SKIMMED MILK 5% 01/07/2017
1057296 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : MILK FOOD FOR BABIES 5% 01/07/2017
4021090.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : OTHER 5% 01/07/2017
1057856 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT EXCEEDING 1.5% : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. 5% 01/07/2017
4022910.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER WHOLE MILK 5% 01/07/2017
4022920.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER MILK FOR BABIES 5% 01/07/2017
4022990.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER 5% 01/07/2017
4029110.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : CONDENSED MILK 12% 15/11/2017
4029190.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER 5% 01/07/2017
4029910.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : WHOLE MILK 5% 01/07/2017
4029920.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : CONDENSED MILK 12% 15/11/2017
4029990.0 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : OTHER 5% 01/07/2017
259 BUTTER MILK, 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 5% 01/07/2017
259 BUTTER MILK, 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 0% 01/07/2017
1061376 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 YOGURT 5% 01/07/2017
4039010.0 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 OTHER BUTTER MILK 5% 01/07/2017
4039090.0 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 OTHER OTHER 5% 01/07/2017
260 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% 01/07/2017
1065480 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 WHEY AND MODIFI 5% 01/07/2017
1065488 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 WHEY AND MODIFI 5% 01/07/2017
4041090.0 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 WHEY AND MODIFI 5% 01/07/2017
4049000.0 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 WHEY AND MODIFI 5% 01/07/2017
261 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS 12% 01/07/2017
1069568 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS BUTTER 12% 01/07/2017
1070080 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS DAIRY SPREADS 12% 01/07/2017
4059010.0 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER : BUTTER OIL 12% 01/07/2017
4059020.0 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER GHEE 12% 01/07/2017
4059090.0 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER OTHER 12% 01/07/2017
262 Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% 01/07/2017
262 CHEESE AND CURD 12% 01/07/2017
262 CHEESE AND CURD 0% 01/07/2017
1073664 CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD 12% 01/07/2017
1074176 CHEESE AND CURD GRATED OR POWDERED CHEESE, OF ALL KINDS 12% 01/07/2017
1074688 CHEESE AND CURD PROCESSED CHEESE NOT GRATED OR POWDERED 12% 01/07/2017
1075200 CHEESE AND CURD BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI 12% 01/07/2017
4069000.0 CHEESE AND CURD OTHER CHEESE 12% 01/07/2017
263 BIRDS EGGS, IN SHELL, FRESH, PRESERVED OR COOKED Nil 01/07/2017
1077824 OF FOWLS OF THE SPECIES GALLUS DOMESTICUS Nil 01/07/2017
4071910.0 OF DUCKS Nil 01/07/2017
4071990.0 OTHER OTHER FRESH EGGS : Nil 01/07/2017
1078336 OF FOWLS OF THE SPECIES GALLUS DOMESTICUS Nil 01/07/2017
4072900.0 OTHER Nil 01/07/2017
408.0 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 : 5% 01/07/2017
4081100.0 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 MATTEREGG YOLKS : DRIED 5% 01/07/2017
4081900.0 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 : OTHER 5% 01/07/2017
4089100.0 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 OTHER : DRIED 5% 01/07/2017
4089900.0 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 OTHER : OTHER 5% 01/07/2017
409.0 NATURAL HONEY 5% 01/07/2017
409.0 NATURAL HONEY 0% 01/07/2017
4090000.0 NATURAL HONEY 5% 01/07/2017
264 EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 5% 01/07/2017
1081352 EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS 5% 01/07/2017
1081360 EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS TURTLE EGGS AND SALANGANES NESTS (BIRDS NESTS) 5% 01/07/2017
4100090.0 EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER 5% 01/07/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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