GST Rate & HSN Code for natural honey; Dairy produce; edible product of animal origin, birds eggs; not elsewhere specified or included – Chapter 4

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The articulation “milk” signifies full cream milk or somewhat or totally skimmed milk.

  1. For the reasons for heading 0405:
  • the expression “margarine” signifies normal spread. whey spread or recombined margarine (new. salted or foul, including canned margarine) got only from milk, with a milkfat content of at least 8008 however not over 95% by weight, a greatest milk solids-not-fat substance of 2% by weight and a most extreme water content of 16% by weight. Margarine doesn’t contain added emulsifiers, however may contain sodium chloride. food tones. killing salts and societies of innocuous lactic acid-delivering microorganisms;
  • the articulation “dairy spreads” signifies a spreadable emulsion of the water-in-oil type. containing milkfat as the main fat in the item, with a milkfat content of 39% or more yet under 80% by weight.

2. Items acquired by the grouping of whey and with the expansion of milk or milkfat are to he delegated cheddar in heading 0406 given that                they have the three after attributes:

  • a milkfat content, by weight of the dry matter. of 5 % or more;
  • a dry matter substance, by weight. of no less than 70 % except for not surpassing 85 %; and
  • they are formed or fit for being shaped.

3. This Chapter 4 of GST doesn’t cover:

  • items got from whey. containing by weight over 95% lactose, communicated as anhydrous lactose determined on the dry matter (heading 1702);
  • items got from milk by supplanting at least one of its regular constituents (for instance. butyric fats) by another substance (for instance, oleic fats) (heading 1901 or 2106); or
  • albumins (counting concentrates of at least two whey proteins. containing by weight over 80% whey proteins. determined on the dry matter) (heading 3502) or globulin (heading 3504).
 
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
257MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER5% 01/07/2017 
257Fresh 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) milk0% 01/07/2017 
1053184MILK AND CREAM-FAT CONTENT, BY WEIGHT, <= 1%5% 01/07/2017 
1053696MILK AND CREAM-FAT CONTENT, BY WEIGHT >1% <= 6%5% 01/07/2017 
1054720MILK 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 
1055232MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER – OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10%5% 01/07/2017 
258MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER5% 01/07/2017 
1057288MILK 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 MILK5% 01/07/2017 
1057296MILK 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 BABIES5% 01/07/2017 
4021090.0MILK 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% : OTHER5% 01/07/2017 
1057856MILK 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 
4022910.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER WHOLE MILK5% 01/07/2017 
4022920.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER MILK FOR BABIES5% 01/07/2017 
4022990.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER5% 01/07/2017 
4029110.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : CONDENSED MILK12% 15/11/2017 
4029190.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER5% 01/07/2017 
4029910.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : WHOLE MILK5% 01/07/2017 
4029920.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : CONDENSED MILK12% 15/11/2017 
4029990.0MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : OTHER5% 01/07/2017 
259BUTTER 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 COCOA5% 01/07/2017 
259BUTTER 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 COCOA0% 01/07/2017 
1061376BUTTERMILK, 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 YOGURT5% 01/07/2017 
4039010.0BUTTERMILK, 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 MILK5% 01/07/2017 
4039090.0BUTTERMILK, 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 OTHER5% 01/07/2017 
260WHEY, 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 INCLUDED5% 01/07/2017 
1065480WHEY, 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 MODIFI5% 01/07/2017 
1065488WHEY, 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 MODIFI5% 01/07/2017 
4041090.0WHEY, 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 MODIFI5% 01/07/2017 
4049000.0WHEY, 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 MODIFI5% 01/07/2017 
261BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS12% 01/07/2017 
1069568BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS BUTTER12% 01/07/2017 
1070080BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS DAIRY SPREADS12% 01/07/2017 
4059010.0BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER : BUTTER OIL12% 01/07/2017 
4059020.0BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER GHEE12% 01/07/2017 
4059090.0BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER OTHER12% 01/07/2017 
262Chena 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 
262CHEESE AND CURD12% 01/07/2017 
262CHEESE AND CURD0% 01/07/2017 
1073664CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD12% 01/07/2017 
1074176CHEESE AND CURD GRATED OR POWDERED CHEESE, OF ALL KINDS12% 01/07/2017 
1074688CHEESE AND CURD PROCESSED CHEESE NOT GRATED OR POWDERED12% 01/07/2017 
1075200CHEESE AND CURD BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI12% 01/07/2017 
4069000.0CHEESE AND CURD OTHER CHEESE12% 01/07/2017 
263BIRDS EGGS, IN SHELL, FRESH, PRESERVED OR COOKEDNil 01/07/2017 
1077824OF FOWLS OF THE SPECIES GALLUS DOMESTICUSNil 01/07/2017 
4071910.0OF DUCKSNil 01/07/2017 
4071990.0OTHER OTHER FRESH EGGS :Nil 01/07/2017 
1078336OF FOWLS OF THE SPECIES GALLUS DOMESTICUSNil 01/07/2017 
4072900.0OTHERNil 01/07/2017 
408.0BIRDS 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 
4081100.0BIRDS 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 : DRIED5% 01/07/2017 
4081900.0BIRDS 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 : OTHER5% 01/07/2017 
4089100.0BIRDS 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 : DRIED5% 01/07/2017 
4089900.0BIRDS 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 : OTHER5% 01/07/2017 
409.0NATURAL HONEY5% 01/07/2017 
409.0NATURAL HONEY0% 01/07/2017 
4090000.0NATURAL HONEY5% 01/07/2017 
264EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED5% 01/07/2017 
1081352EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS5% 01/07/2017 
1081360EDIBLE 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 
4100090.0EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER5% 01/07/2017 

 

      
      

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