HSN Code and GST Tax rate for Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included under section-1 chapter-4
If the trader’s trades for Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included then they will have to use the HSN CODE for Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included in the invoice or in the GST Returns for identifications of the Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
According to the chapter-4 of section-1 covers all Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included except:
- 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 globulin (heading 3504).
Contents of this post
list of HSN code
Notes for chapter 4
1-The expression “milk” means full cream milk or partially or completely skimmed milk.
2-For the purposes of heading 0405 :
- the term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers but may contain sodium chloride, food colors, neutralizing salts and cultures of harmless lactic acid-producing bacteria
- the expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight.
3-Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics :
- A milkfat content, by weight of the dry matter, of 5 % or more;
- A dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
- They are molded or capable of being molded
HSN Code for Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
| GOODS DESCRIPTION | HSN CODE Chapter/Heading/ Sub-heading/ Tariff item |
| Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 0401 |
| Milk and cream concentrated or containing added sugar or other sweetening matter | 0402 |
| 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 flavored or containing added fruit, nuts or cocoa | 0403 |
| 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 |
| Butter and other fats and oils derived from milk; dairy spreads | 0405 |
| Cheese and curd | 0406 |
| Birds’ eggs, in shell, fresh, preserved or cooked | 0407 |
| Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | 0408 |
| Natural honey | 0409 |
| Edible products of animal origin, not elsewhere specified or included | 0410 |
GST Tax rate for Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
| GOODS DESCRIPTION | HSN CODE Chapter/Heading/ Sub-heading/ Tariff item |
GST TAX RATE |
| Fresh milk and pasteurized milk, including separated milk, milk, and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk | 0401 | NIL |
| Ultra-High Temperature (UHT) milk | 0401 | 5% |
| Condensed milk | 0402 91 10 0402 99 20 |
12% |
| Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk | 0402 | 5% |
| Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa | 0403 | 5% |
| Curd; Lassi; Buttermilk | 0403 | NIL |
| 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 | 5% |
| Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 0405 | 12% |
| Cheese | 0406 | 12% |
| 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 | 0406 | 5% |
| Chena or paneer, other than those 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 I | 0406 | NIL |
| Birds’ eggs, in shell, fresh, preserved or cooked | 0407 | NIL |
| Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | 0408 | 5% |
| Natural honey, other than those 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 I] | 0409 | NIL |
| Natural honey, 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 | 0409 | 5% |
| Edible products of animal origin, not elsewhere specified or included | 0410 | 5% |
source cbic
Disclaimer
Gstportalindia will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
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