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- Updated on : September 19, 2025
HSN Chapter 4: Dairy, Eggs, Honey Classification & GST Rates India
HSN Code & GST Rate for Honey, Eggs, Milk and Dairy Products - Chapter 4
Understanding GST rates for dairy products, eggs, and honey is essential for dairy farmers, food processors, and retailers. This comprehensive guide covers HSN codes 0401-0410 with the latest September 2025 GST reforms that have brought significant relief to India's dairy sector and consumers.
Key Classification Factors for Dairy GST Rates
- Processing Level: Fresh/Raw vs UHT/Pasteurized vs Concentrated/Processed
- Packaging Type: Unit containers vs Bulk packaging
- Brand Status: Registered brand names vs Unbranded products
- Product Category: Basic milk vs Value-added dairy products
Complete HSN Code Table: Dairy, Eggs & Honey (Chapter 4)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Fresh milk & pasteurized milk (excluding UHT milk) | 0401 | 04011000, 04012000, 04014000, 04015000 |
| NIL (0%) | Ultra High Temperature (UHT) milk (Reduced from 5%) | 0401 | 04011000, 04012000, 04014000, 04015000 |
| 5% | Milk & cream, concentrated/sweetened (including milk powder) | 0402 | 04021010, 04021020, 04021090, 04022100, 04022910, 04022920 |
| 5% | Condensed milk (Reduced from 12%) | 04029920, 04029110 | No specific codes prescribed |
| 5% | Cream, yogurt, fermented milk products | 0403 | 04031000, 04039010, 04039090 |
| NIL (0%) | Curd, Lassi, Buttermilk | 0403 | 04031000, 04039010, 04039090 |
| 5% | Whey and natural milk constituents | 0404 | 04041010, 04041020, 04041090, 04049000 |
| 5% | Butter, ghee, dairy spreads (Reduced from 12%) | 0405 | 04051000, 04052000, 04059010, 04059020, 04059090 |
| NIL (0%) | Chena or paneer (branded, unit containers) (Reduced from 5%) | 0406 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| 5% | Cheese (Reduced from 12%) | 0406 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| NIL (0%) | Chena or paneer (other than branded unit containers) | 0406 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| NIL (0%) | Birds' eggs in shell, fresh, preserved or cooked | 0407 | 04071100, 04071910, 04071990, 04072100, 04072900, 04079000 |
| 5% | Birds' eggs not in shell, egg yolks (processed) | 0408 | 04081100, 04081900, 04089100, 04089900 |
| NIL (0%) | Natural honey (branded, unit containers) | 0409 | 04090000 |
| 5% | Other edible products of animal origin | 0409, 0410 | 04090000, 04100010, 04100020, 04100090 |
🥛 Major Dairy GST Reforms September 2025:
- UHT milk - GST eliminated (5% → 0%)
- Butter & Ghee - GST reduced (12% → 5%)
- Cheese - GST reduced (12% → 5%)
- Condensed milk - GST reduced (12% → 5%)
- Branded paneer - GST eliminated (5% → 0%)
- Soya milk drinks - GST reduced (12% → 5%)
Frequently Asked Questions (FAQs)
What are the GST rates for milk and dairy products in India?
Fresh and pasteurized milk attract NIL (0%) GST. UHT milk was reduced from 5% to 0% from September 22, 2025. Processed dairy items like yogurt, cream, and milk powder attract 5% GST. Cheese and butter were reduced from 12% to 5% GST. Branded paneer in unit containers was reduced from 5% to 0% GST.
Which HSN codes are used for dairy products classification?
Dairy products fall under HSN Chapter 4 (codes 0401-0410): 0401 (milk and cream), 0402 (concentrated milk), 0403 (yogurt, curd), 0404 (whey), 0405 (butter, ghee), 0406 (cheese, paneer), 0407 (eggs in shell), 0408 (processed eggs), 0409 (honey), and 0410 (other edible animal products).
What major changes were made to dairy GST rates in September 2025?
The 56th GST Council meeting brought sweeping reforms: UHT milk (5% to 0%), Condensed milk (12% to 5%), Butter and ghee (12% to 5%), Cheese (12% to 5%), Branded paneer (5% to 0%), and Soya milk drinks (12% to 5%). These changes benefit over 8 crore rural farming families.
How are eggs and honey classified under GST?
Fresh eggs in shell (HSN 0407) attract NIL (0%) GST. Processed eggs without shell (HSN 0408) attract 5% GST. Natural honey (HSN 0409) attracts NIL (0%) GST when put up in unit containers with registered brand names, otherwise it may attract 5% GST.
What is the difference between branded and unbranded dairy products for GST?
Branded dairy products in unit containers with registered brand names often attract preferential GST rates. For example, branded chena/paneer in unit containers attracts 0% GST (reduced from 5%), while unbranded chena/paneer not in unit containers also attracts 0% GST. Branded honey in unit containers attracts 0% GST.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.