GST HSN Chapter 4
Honey, Eggs and Dairy Products
This chapter covers dairy produce such as milk, cream, butter, cheese, yoghurt, etc.; birds' eggs; natural honey; and edible products of animal origin not elsewhere specified or included such as royal jelly, snails, frogs' legs, etc.
Simple Summary
Chapter 4 covers Dairy produce (Milk, Cream, Butter, Cheese), Honey, and Eggs.
What is NOT covered?
Does not cover Oleaginous products (Chapter 12) or prepared food products (Chapter 16/19/21).
UQC Guidance
KGS / LTR
GST Rate Summary
Fresh Milk, Curd, Lassi, Eggs are Exempt. Butter, Cheese, Ghee attract 5% or 12%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 04 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included | Use |
| 0401 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Use |
| 040110 | OF A FAT CONTENT, BY WEIGHT, NOT EXCEEDING 1% | Use |
| 04011000 | OF A FAT CONTENT, BY WEIGHT, NOT EXCEEDING 1% | Use |
| 040120 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 1% BUT NOT EXCEEDING 6% | Use |
| 04012000 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 1% BUT NOT EXCEEDING 6% | Use |
| 040140 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 6% BUT NOT EXCEEDING 10% | Use |
| 04014000 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 6% BUT NOT EXCEEDING 10% | Use |
| 040150 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10% | Use |
| 04015000 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10% | Use |
| 0402 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Use |
| 040210 | DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED~ Milk 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% : | Use |
| 04021010 | SKIMMED MILK | Use |
| 04021020 | MILK FOOD FOR BABIES | Use |
| 04021090 | OTHER | Use |
| 040221 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Use |
| 04022100 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Use |
| 040229 | OTHER : | Use |
| 04022910 | WHOLE MILK | Use |
| 04022920 | MILK FOR BABIES | Use |
| 04022990 | OTHER | Use |
| 040291 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING | Use |
| 04029110 | CONDENSED MILK | Use |
| 04029120 | OTHER | Use |
| 04029190 | Other | Use |
| 040299 | OTHER : | Use |
| 04029910 | WHOLE MILK | Use |
| 04029920 | CONDENSED MILK | Use |
| 04029990 | OTHER | Use |
| 0403 | YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, 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 | Use |
| 04031000 | 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 FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA YOGURT | Use |
| 040320 | YOGURT | Use |
| 04032000 | YOGURT | Use |
| 040390 | OTHER : | Use |
| 04039010 | BUTTER MILK | Use |
| 04039090 | OTHER | Use |
| 0404 | YOGURT, BUTTERMILK, CURDLED MILK AND CREAM, 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 | Use |
| 040410 | WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : | Use |
| 04041010 | WHEY, CONCENTRATED, EVAPORATED OR CONDENSED, LIQUID OR SEMI-SOLID | Use |
| 04041020 | WHEY, DRY, BLOCKS AND POWDERED | Use |
| 04041090 | OTHER | Use |
| 040490 | OTHER | Use |
| 04049000 | OTHER | Use |
| 0405 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS | Use |
| 040510 | BUTTER | Use |
| 04051000 | BUTTER | Use |
| 040520 | DAIRY SPREADS | Use |
| 04052000 | DAIRY SPREADS | Use |
| 040590 | OTHER : | Use |
| 04059010 | BUTTER OIL | Use |
| 04059020 | GHEE | Use |
| 04059090 | OTHER | Use |
| 0406 | CHEESE AND CURD | Use |
| 040610 | FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE, AND CURD | Use |
| 04061000 | CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD | Use |
| 04061010 | MOZZARELLA CHEESE | Use |
| 04061090 | OTHER | Use |
| 040620 | GRATED OR POWDERED CHEESE, OF ALL KINDS | Use |
| 04062000 | GRATED OR POWDERED CHEESE, OF ALL KINDS | Use |
| 040630 | PROCESSED CHEESE, NOT GRATED OR POWDERED | Use |
| 04063000 | PROCESSED CHEESE, NOT GRATED OR POWDERED | Use |
| 040640 | BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI OTHER CHEESE | Use |
| 04064000 | Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti | Use |
| 040690 | OTHER CHEESE | Use |
| 04069000 | OTHER CHEESE | Use |
| 0407 | BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED | Use |
| 040700 | Birds eggs, in shell, fresh, preserved or cooked | Use |
| 04070090 | others and Other fresh eggs | Use |
| 040711 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 04071100 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 040719 | OTHER: | Use |
| 04071910 | OF DUCKS | Use |
| 04071990 | OTHER | Use |
| 040721 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 04072100 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 040729 | other | Use |
| 04072900 | OTHER | Use |
| 040790 | other | Use |
| 04079000 | Other | Use |
| 0408 | 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 | Use |
| 040811 | DRIED | Use |
| 04081100 | DRIED | Use |
| 040819 | OTHER | Use |
| 04081900 | OTHER | Use |
| 040891 | DRIED | Use |
| 04089100 | DRIED | Use |
| 040899 | OTHER | Use |
| 04089900 | OTHER | Use |
| 0409 | NATURAL HONEY | Use |
| 040900 | NATURAL HONEY | Use |
| 04090000 | NATURAL HONEY | Use |
| 0410 | INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 041000 | Edible products of animal origin, not | Use |
| 04100010 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS | Use |
| 04100020 | EDIBLE 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) | Use |
| 04100090 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER | Use |
| 041010 | INSECTS: | Use |
| 04101010 | FRESH, CHILLED OR FROZEN | Use |
| 04101020 | SALTED, IN BRINE, DRIED OR SMOKED | Use |
| 04101090 | OTHER | Use |
| 041090 | OTHER: | Use |
| 04109010 | OF WILD ANIMALS | Use |
| 04109020 | TURTLE EGGS AND SALANGANES' NESTS ("BIRDS' NESTS") | Use |
| 04109090 | OTHER | Use |