Chapter 4:HSN Code & GST Rate for Honey, Eggs, Milk and Dairy Products

Rates	Products Description	HSN Codes	Export and  Import HSN Codes
5%	Ultra High Temperature (UHT) milk	[0401]	04011000, 04012000, 04014000, 04015000
Nil	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.	0401	04011000, 04012000, 04014000, 04015000
5%	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies excluding condensed milk.	0402	04021010, 04021020, 04021090, 04022100, 04022910, 04022920, 04022990, 04029190, 04029910, 04029990
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 flavoured or containing added fruit, nuts or cocoa	0403	04031000, 04039010, 04039090
Nil	Curd,Lassi, Buttermilk	0403	04031000, 04039010, 04039090
5%	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	04041010, 04041020, 04041090, 04049000
12%	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads	0405	04051000, 04052000, 04059010, 04059020, 04059090
5%	Chena or paneer put up in unit container and bearing a registered brand name	0406	04061000, 04062000, 04063000, 04064000, 04069000
12%	Cheese	0406	04061000, 04062000, 04063000, 04064000, 04069000
Nil	Chena or paneer, other than put up in unit containers and bearing a registered brand name;	0406	04061000, 04062000, 04063000, 04064000, 04069000
Nil	Birds’ eggs, in shell, fresh, preserved or cooked	0407	04071100, 04071910, 04071990, 04072100, 04072900, 04079000
5%	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.	0408	04081100, 04081900, 04089100, 04089900
5%	Edible products of animal origin, not elsewhere specified or included	0409	04090000
Nil	Natural honey, put up in unit container and bearing a registered brand name	0409	04090000
5%	Edible products of animal origin, not elsewhere specified or included	0410	04100010, 04100020, 04100090
12%	Condensed milk	04029920, 04029110	No Export and  Import HSN Codes Prescribed