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

The Harmonized System of Nomenclature (HSN) code is a globally recognized system for classifying goods and services, making it easier for taxation and trade compliance. In India, the Goods and Services Tax (GST) applies to various products, including honey, eggs, milk, and dairy products, classified under Chapter 4 of the HSN code system. This article provides a detailed breakdown of the applicable HSN codes and GST rates for these products.

GST Rates & HSN Codes for Milk and Dairy Products

1. Fresh and Pasteurized Milk

• GST Rate: Nil

• HSN Code: 0401

• Export and Import HSN Codes: 04011000, 04012000, 04014000, 04015000

• Description: This category includes fresh milk and pasteurized milk, including separated milk, milk, and cream that are not concentrated or sweetened, excluding Ultra High Temperature (UHT) milk.

2. Ultra High Temperature (UHT) Milk

• GST Rate: 5%

• HSN Code: 0401

• Export and Import HSN Codes: 04011000, 04012000, 04014000, 04015000

3. Milk and Cream (Concentrated/Sweetened)

• GST Rate: 5%

• HSN Code: 0402

• Export and Import HSN Codes: 04021010, 04021020, 04021090, 04022100, 04022910, 04022920, 04022990, 04029190, 04029910, 04029990

• Description: Includes skimmed milk powder and milk food for babies, but excludes condensed milk.

4. Condensed Milk

• GST Rate: 12%

• HSN Code: 04029920, 04029110

• Export and Import HSN Codes: Not prescribed

5. Fermented or Acidified Milk and Cream (Including Yogurt and Kephir)

• GST Rate: 5%

• HSN Code: 0403

• Export and Import HSN Codes: 04031000, 04039010, 04039090

6. Curd, Lassi, and Buttermilk

• GST Rate: Nil

• HSN Code: 0403

• Export and Import HSN Codes: 04031000, 04039010, 04039090

7. Whey and Other Milk Constituents

• GST Rate: 5%

• HSN Code: 0404

• Export and Import HSN Codes: 04041010, 04041020, 04041090, 04049000

8. Butter, Ghee, and Dairy Spreads

• GST Rate: 12%

• HSN Code: 0405

• Export and Import HSN Codes: 04051000, 04052000, 04059010, 04059020, 04059090

9. Chena or Paneer (Branded & Non-Branded)

• Branded (Unit Container) GST Rate: 5%

• Non-Branded GST Rate: Nil

• HSN Code: 0406

• Export and Import HSN Codes: 04061000, 04062000, 04063000, 04064000, 04069000

10. Cheese

• GST Rate: 12%

• HSN Code: 0406

• Export and Import HSN Codes: 04061000, 04062000, 04063000, 04064000, 04069000

GST Rates & HSN Codes for Honey and Eggs

1. Birds’ Eggs (In Shell - Fresh, Preserved, or Cooked)

• GST Rate: Nil

• HSN Code: 0407

• Export and Import HSN Codes: 04071100, 04071910, 04071990, 04072100, 04072900, 04079000

2. Birds’ Eggs (Processed - Not in Shell, Yolks, and Dried Eggs)

• GST Rate: 5%

• HSN Code: 0408

• Export and Import HSN Codes: 04081100, 04081900, 04089100, 04089900

3. Natural Honey

• GST Rate: 5%

• HSN Code: 0409

• Export and Import HSN Codes: 04090000

4. Edible Products of Animal Origin (Not Classified Elsewhere)

• GST Rate: 5%

• HSN Code: 0410

• Export and Import HSN Codes: 04100010, 04100020, 04100090

Conclusion

Understanding the correct HSN codes and GST rates is essential for businesses dealing in dairy products, eggs, and honey. The GST rates range from Nil to 12%, depending on the type of product and its packaging. Compliance with the prescribed HSN codes ensures smoother tax filing and prevents legal complications.

Disclaimer:

The GST rates and HSN codes mentioned are based on the latest available information and are subject to periodic revisions. This article does not constitute professional tax advice. For precise and updated tax guidance, consult a tax expert or refer to official government notifications.