GST on Milk, Yoghurt, Cream, Curd, Lassi, Butter, Cheese and
Panner: HSN Code and GST Rate
Milk and milk products
are essential food items consumed widely across India. Under the Goods and
Services Tax (GST) regime, these products are classified under specific HSN
(Harmonized System of Nomenclature) codes, and their tax rates vary depending
on factors such as processing, packaging, and added ingredients. Understanding
the applicable GST rates is crucial for manufacturers, traders, and consumers
alike to ensure proper compliance and pricing.
|
HSN
CODE
|
DISCRIPTION
OF GOODS
|
RATE
|
|
0401
|
Ultra-High Temperature (UHT) milk
|
5%
|
|
0402
|
Milk and cream,
concentrated or containing added sugar or other sweetening matter, including
skimmed milk powder, milk food for babies [other than condensed milk]
|
5%
|
|
0403
|
Yoghurt; Cream, kephir and other
fermented or acidified milk and cream, whether or not concentrated or
containing added sugar or other sweetening matter or flavored or containing
added fruit, nuts or cocoa
|
5%
|
|
0403
|
Curd, Lassi,
Butter milk, pre-packaged and labelled]
|
5%
|
|
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
|
5%
|
|
0406
|
Chena or paneer
1[, pre-packaged and labelled]
|
5%
|
|
04029110, 04029920
|
Condensed milk
|
12%
|
|
0405
|
Butter and other
fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
|
12%
|
|
0406
|
Cheese
|
12%
|
Disclaimer: The above GST
rates are subject to change based on the latest GST notifications and
circulars. Please refer to the official GST portal or latest government
notifications for updated rates.
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