Chapter 04 · Section I

HSN Code Chapter 04: Dairy, eggs, honey and other animal products

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Rate distribution

Code	Description	GST rate
0401	Milk and cream, not concentrated nor containing added sugar	Nil
0402	Milk and cream, concentrated or containing added sugar	5%
0403	Yogurt; buttermilk, curdled milk and cream, kephir	Varies
0404	Yogurt, buttermilk, curdled milk and cream, kephir	5%
0405	Butter and other fats and oils derived from milk	5%
0406	Cheese and curd	Varies
0407	Birds' eggs, in shell, fresh, preserved or cooked	Nil
0408	Birds' eggs, not in shell, and egg yolks, fresh, dried	5%
0409	Natural honey	Varies
0410	Insects and other edible products of animal origin, not	5%

Rates as per Notifications No. 10/2025-Central Tax (Rate) and 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.