Introduction to HSN Code for Dairy produce birds eggs natural honey edible products of animal origin – Chapter 4
GST Rate & HSN Code for Dairy produce birds eggs natural honey edible products of animal origin – Chapter 4: The Goods and Services Tax (GST) is a comprehensive indirect tax imposed on the supply of goods and services in India. It is a destination-based tax levied on every stage of value addition, with the ultimate burden falling on the end consumer. Under the GST regime, all goods and services are classified into different chapters and taxed at different rates. In this article, we will discuss the GST rate and HSN code for dairy produce, birds’ eggs, natural honey, and edible products of animal origin under Chapter 4.
This chapter covers a wide range of products such as milk, cheese, eggs, honey, and other animal products. These items are considered essential commodities and are consumed by a large section of the Indian population. Therefore, it is crucial to understand the GST rates and compliance requirements for these goods.
GST Rates for Dairy Produce, Birds’ Eggs, Natural Honey, and Edible Products of Animal Origin
The GST rates for goods falling under Chapter 4 are as follows:
| HSN Code | Description | GST Rate |
|---|---|---|
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 5% |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | 12% |
| 0403 | Buttermilk, curd, yoghurt, and other fermented or acidified milk and cream | 5% |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter | 5% |
| 0405 | Butter and other fats and oils derived from milk | 12% |
| 0406 | Cheese and curd | 12% |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | Nil |
| 0408 | Egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved | Nil |
| 0409 | Natural honey | Nil |
| 0410 | Edible products of animal origin, not elsewhere specified or included | 12% |
HSN Code for Dairy Produce, Birds’ Eggs, Natural Honey, and Edible Products of Animal Origin Chapter 4
| HSN Code | HSN Description |
|---|---|
| 0401 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 04011000 | MILK AND CREAM-FAT CONTENT, BY WEIGHT, <= 1% |
| 04012000 | MILK AND CREAM-FAT CONTENT, BY WEIGHT >1% <= 6% |
| 040140 | OF A FAT CONTENT, BY WEIGHT |
| 04014000 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER – OF A FAT CONTENT, BY WEIGHT, EXCEEDING 6% BUT NOT EXCEEDING 10% |
| 040150 | OF A FACT CONTENT |
| 04015000 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER – OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10% |
| 0402 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 040210 | IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% |
| 04021010 | MILK 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 MILK |
| 04021020 | 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% : MILK FOOD FOR BABIES |
| 04021090 | 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% : OTHER |
| 04022100 | 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 EXCEEDING 1.5% : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER. |
| 040229 | OTHER |
| 04022910 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER WHOLE MILK |
| 04022920 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER MILK FOR BABIES |
| 04022990 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER |
| 040291 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 04029110 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : CONDENSED MILK |
| 04029190 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER |
| 040299 | OTHER |
| 04029910 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : WHOLE MILK |
| 04029920 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : CONDENSED MILK |
| 04029990 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTEROTHER : OTHER : OTHER |
| 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 |
| 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 |
| 04032000 | YOGURT |
| 040390 | OTHER |
| 04039010 | 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 OTHER BUTTER MILK |
| 04039090 | 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 OTHER OTHER |
| 0404 | WHEY, 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 |
| 040410 | WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 04041010 | WHEY, 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 MODIFI |
| 04041020 | WHEY, 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 MODIFI |
| 04041090 | WHEY, 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 MODIFI |
| 04049000 | WHEY, 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 MODIFI |
| 0405 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS |
| 04051000 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS BUTTER |
| 04052000 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS DAIRY SPREADS |
| 040590 | OTHER |
| 04059010 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER : BUTTER OIL |
| 04059020 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER GHEE |
| 04059090 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS OTHER OTHER |
| 0406 | CHEESE AND CURD |
| 040610 | FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE, AND CURD |
| 04061000 | CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD |
| 04061010 | CHEESE AND CURD -FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE, AND CURD:MOZZARELLA CHEESE |
| 04061090 | CHEESE AND CURD -FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE, AND CURD:OTHER |
| 04062000 | CHEESE AND CURD GRATED OR POWDERED CHEESE, OF ALL KINDS |
| 04063000 | CHEESE AND CURD PROCESSED CHEESE NOT GRATED OR POWDERED |
| 04064000 | CHEESE AND CURD BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI |
| 04069000 | CHEESE AND CURD OTHER CHEESE |
| 0407 | BIRDS EGGS, IN SHELL, FRESH, PRESERVED OR COOKED |
| 040700 | BIRD’S EGGS, IN SHELL, FRESH, PRESERVED OR COOKED |
| 04070090 | OTHERS AND OTHER FRESH EGGS |
| 040711 | OF FOWLS OF THE SPECIES |
| 04071100 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 040719 | OTHER |
| 04071910 | OF DUCKS |
| 04071990 | OTHER OTHER FRESH EGGS : |
| 040721 | OTHER FRESH EGGS |
| 04072100 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 040729 | OTHER |
| 04072900 | OTHER |
| 040790 | OTHER |
| 04079000 | OTHER |
| 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 – EGG YOLKS : |
| 04081100 | 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 MATTEREGG YOLKS : DRIED |
| 04081900 | 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 EGG YOLKS : OTHER |
| 04089100 | 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 OTHER : DRIED |
| 04089900 | 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 OTHER : OTHER |
| 0409 | NATURAL HONEY |
| 04090000 | NATURAL HONEY |
| 0410 | INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED |
| 041000 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT |
| 04100010 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS |
| 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) |
| 04100090 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER |
| 041010 | INSECTS |
| 04101010 | FRESH, CHILLED OR FROZEN |
| 04101020 | SALTED, IN BRINE, DRIED OR SMOKED |
| 04101090 | OTHER |
| 041090 | OTHER |
| 04109010 | OF WILD ANIMALS |
| 04109020 | TURTLE EGGS AND SALANGANES NESTS (“BIRDS NESTS”) |
| 04109090 | OTHER |
GST Compliance and Invoicing
Under the GST regime, businesses dealing with dairy produce, birds’ eggs, natural honey, and edible products of animal origin must comply with certain rules and regulations. Here are the key points to keep in mind:
– All businesses with an annual turnover of more than Rs. 40 lakhs (Rs. 10 lakhs for North-Eastern and hill states) are required to register under GST.
– They must issue tax invoices for all taxable supplies, using a GST-compliant accounting or billing software.
– The tax invoice must include the HSN code, description, quantity, value, and GST rate of the goods supplied.
– In case of multiple products, the HSN codes and GST rates can be mentioned in the invoice summary.
– Taxpayers must file monthly, quarterly, or annual GST returns, depending on their turnover.
– In case of export of goods, businesses must follow the rules for zero-rated supplies and claim a refund of the GST paid on inputs.
Example scenario: A dairy farmer sells 100 liters of milk (HSN code: 0401) to a milk processing company for Rs. 50 per liter. The GST rate for milk is 5%. Here’s how the invoice should look like:
| Description | HSN Code | Quantity | Price per unit | Subtotal | GST Rate | GST Amount | Total |
|---|---|---|---|---|---|---|---|
| Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 0401 | 100 liters | Rs. 50 | Rs. 5,000 | 5% | Rs. 250 | Rs. 5,250 |
- Key notes for compliance:
– Register under GST if your annual turnover exceeds Rs. 40 lakhs (Rs. 10 lakhs for North-Eastern and hill states).
– Issue tax invoices with correct HSN codes and GST rates.
– File GST returns within the due dates.
– Claim input tax credit on purchases made for business purposes.
– Follow the rules for export of goods to claim a refund of the GST paid.
Conclusion
Understanding the GST rate and HSN code for dairy produce, birds’ eggs, natural honey, and edible products of animal origin is crucial for businesses operating in this sector. It not only helps in complying with the GST laws but also ensures that the correct amount of tax is paid on the supplies made. Businesses must also keep track of any changes in the GST rates and comply with the latest rules and regulations to avoid penalties and interest charges.
FAQs for Dairy produce birds eggs natural honey edible products of animal origin – Chapter 4
What is the GST rate for milk and cream?
The GST rate for milk and cream, not concentrated nor containing added sugar or other sweetening matter, is 5%.
Do I need to register under GST if I sell birds’ eggs?
Yes, if your annual turnover exceeds Rs. 40 lakhs (Rs. 10 lakhs for North-Eastern and hill states), you must register under GST.
What is the HSN code for eggs?
The HSN code for eggs is 0407.
