HSN Code & GST Rate on Milk, Dairy Products, Egg & Honey

GST Rate on Milk, Dairy Products, Egg & Honey

Sajhyadri C Posted on May 06, 2025

HSN Code & GST on Milk, Dairy Products, Egg & Honey

The GST Council in India places different services and goods, such as the rate of GST on dairy products, milk, eggs, and honey, in different tax categories.

Here is a list of GST rates for dairy products, which fall under chapter 4 of the HSN code:

HSN Code	DESCRIPTION	RATE	IMPORT / EXPORT HSN CODE
0401	Other than UHT milk, fresh and pasteurised milk, including separated milk and cream, that is neither concentrated nor sweetened with sugar or other additives	NIL	04011000, 04012000, 04014000, 04015000
0401	Ultra-High Temperature (UHT) Milk	5%	04011000, 04012000, 04014000, 04015000
0402	Milk and cream that has been concentrated or contains sweeteners or sugar, including skim milk powder and milk used in baby formula (excluding condensed milk)	5%	04021010, 04021020, 04021090, 04022990, 04029190, 04029910, 04029990 04022100, 04022910, 04022920
0403	Buttermilk; Lassi and Curd	NIL	04031000, 04039010, 04039090
0404	Whey, whether or not concentrated, and goods having natural milk ingredients, whether or not they contain any sweetening agent or additional sugar, that are not otherwise included or indicated	5%	04041010, 04041020, 04041090, 04049000
0405	Dairy spreads; butter and other fats (such as butter oil, ghee, etc.); and derived fats from milk	12%	04051000, 04052000, 04059010, 04059020, 04059090
0406	Cheese	12%	04061000, 04062000, 04063000, 04064000, 04069000
0407	Fresh, in their shells, preserved, or cooked eggs of birds	NIL	04071100, 04071910, 04071990, 04072100, 04072900, 04079000
0408	Fresh, unshelled bird eggs as well as egg yolks that have been dried, cooked in boiling steam or hot water, frozen, moulded, or otherwise preserved—whether or not they have been sweetened with additional sugar or another sweetening agent.	5%	04081100, 04081900, 04089100, 04089900
0409	Natural Honey that is packaged in a jar and has a trademarked name	5%	4090000
0409	Natural honey, excluding brands and those packaged in containers.	NIL	4090000
0410	Edible animal products that are not listed or described elsewhere	5%	04100010, 04100020, 04100090
04029920	Condensed Milk	12%	-
04029110	Condensed Milk	12%	-

HSN Code

DESCRIPTION

RATE

IMPORT / EXPORT HSN CODE

0401

Other than UHT milk, fresh and pasteurised milk, including separated milk and cream, that is neither concentrated nor sweetened with sugar or other additives

NIL

04011000, 04012000, 04014000, 04015000

0401

Ultra-High Temperature (UHT) Milk

04011000, 04012000, 04014000, 04015000

0402

Milk and cream that has been concentrated or contains sweeteners or sugar, including skim milk powder and milk used in baby formula (excluding condensed milk)

04021010, 04021020, 04021090, 04022990, 04029190, 04029910, 04029990 04022100, 04022910, 04022920

0403

Buttermilk; Lassi and Curd

NIL

04031000, 04039010, 04039090

0404

Whey, whether or not concentrated, and goods having natural milk ingredients, whether or not they contain any sweetening agent or additional sugar, that are not otherwise included or indicated

04041010, 04041020, 04041090, 04049000

0405

Dairy spreads; butter and other fats (such as butter oil, ghee, etc.); and derived fats from milk

12%

04051000, 04052000, 04059010, 04059020, 04059090

0406

Cheese

12%

04061000, 04062000, 04063000, 04064000, 04069000

0407

Fresh, in their shells, preserved, or cooked eggs of birds

NIL

04071100, 04071910, 04071990, 04072100, 04072900, 04079000

0408

Fresh, unshelled bird eggs as well as egg yolks that have been dried, cooked in boiling steam or hot water, frozen, moulded, or otherwise preserved—whether or not they have been sweetened with additional sugar or another sweetening agent.

04081100, 04081900, 04089100, 04089900

0409

Natural Honey that is packaged in a jar and has a trademarked name

4090000

0409

Natural honey, excluding brands and those packaged in containers.

NIL

4090000

0410

Edible animal products that are not listed or described elsewhere

04100010, 04100020, 04100090

04029920

Condensed Milk

12%

04029110

Condensed Milk

12%

Conclusion

The Indian government has issued the GST tax rate and the GST rate structure. The outlined GST tax rates dairy goods, bird eggs, natural honey, and edible animal products fall in several different GST slabs, varying from zero tax on some products to 12 percent on some products.