Chapter 04 HSN Codes: Dairy Produce; Birds Eggs; Natural Honey | GST Rates & Compliance 2026

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER

Open

04029918% GST

OTHER :

Open

0402991018% GST

WHOLE MILK

Open

0402992012% GST

CONDENSED MILK

Open

0402999018% GST

OTHER

Open

0403

Typical items: YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED…

18% GST7 codesOpen heading 0403

040318% GST

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

Open

0403100018% GST

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

Open

04032018% GST

YOGURT

Open

0403200018% GST

YOGURT

Open

04039018% GST

OTHER :

Open

0403901018% GST

BUTTER MILK

Open

0403909018% GST

OTHER

Open

0404

Typical items: YOGURT, BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED…

18% GST7 codesOpen heading 0404

040418% GST

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

Open

04041018% GST

WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER :

Open

0404101018% GST

WHEY, CONCENTRATED, EVAPORATED OR CONDENSED, LIQUID OR SEMI-SOLID

Open

0404102018% GST

WHEY, DRY, BLOCKS AND POWDERED

Open

0404109018% GST

OTHER

Open

04049018% GST

OTHER

Open

0404900018% GST

OTHER

Open

0405

Typical items: BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS

18% GST9 codesOpen heading 0405

040518% GST

BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS

Open

04051018% GST

BUTTER

Open

0405100018% GST

BUTTER

Open

04052018% GST

DAIRY SPREADS

Open

0405200018% GST

DAIRY SPREADS

Open

04059018% GST

OTHER :

Open

0405901018% GST

BUTTER OIL

Open

0405902018% GST

GHEE

Open

0405909018% GST

OTHER

Open

0406

Typical items: CHEESE AND CURD

18% GST13 codesOpen heading 0406

040618% GST

CHEESE AND CURD

Open

04061018% GST

FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE, AND CURD

Open

0406100018% GST

CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD

Open

0406101018% GST

MOZZARELLA CHEESE

Open

0406109018% GST

OTHER

Open

04062018% GST

GRATED OR POWDERED CHEESE, OF ALL KINDS

Open

0406200018% GST

GRATED OR POWDERED CHEESE, OF ALL KINDS

Open

04063018% GST

PROCESSED CHEESE, NOT GRATED OR POWDERED

Open

0406300018% GST

PROCESSED CHEESE, NOT GRATED OR POWDERED

Open

04064018% GST

BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI OTHER CHEESE

Open

0406400018% GST

BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI OTHER CHEESE

Open

04069018% GST

OTHER CHEESE

Open

0406900018% GST

OTHER CHEESE

Open

0407

Typical items: BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED

18% GST14 codesOpen heading 0407

040718% GST

BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED

Open

04070018% GST

Birds eggs, in shell, fresh, preserved or cooked

Open

0407009018% GST

others and Other fresh eggs

Open

04071118% GST

OF FOWLS OF THE SPECIES GALLUS DOMESTICUS

Open

0407110018% GST

OF FOWLS OF THE SPECIES GALLUS DOMESTICUS

Open

04071918% GST

OTHER:

Open

0407191018% GST

OF DUCKS

Open

0407199018% GST

OTHER

Open

04072118% GST

OF FOWLS OF THE SPECIES GALLUS DOMESTICUS

Open

0407210018% GST

OF FOWLS OF THE SPECIES GALLUS DOMESTICUS

Open

04072918% GST

other

Open

0407290018% GST

OTHER

Open

04079018% GST

other

Open

0407900018% GST

Other

Open

0408

Typical items: BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY…

18% GST9 codesOpen heading 0408

040818% GST

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

Open

04081118% GST

DRIED

Open

0408110018% GST

DRIED

Open

04081918% GST

OTHER

Open

0408190018% GST

OTHER

Open

04089118% GST

DRIED

Open

0408910018% GST

DRIED

Open

04089918% GST

OTHER

Open

0408990018% GST

OTHER

Open

0409

Typical items: NATURAL HONEY

18% GST3 codesOpen heading 0409

040918% GST

NATURAL HONEY

Open

04090018% GST

NATURAL HONEY

Open

0409000018% GST

NATURAL HONEY

Open

0410

Typical items: INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE…

18% GST13 codesOpen heading 0410

041018% GST

INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Open

04100018% GST

Edible products of animal origin, not

Open

0410001018% GST

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS

Open

0410002018% GST

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)

Open

0410009018% GST

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER

Open

04101018% GST

INSECTS:

Open

0410101018% GST

FRESH, CHILLED OR FROZEN

Open

0410102018% GST

SALTED, IN BRINE, DRIED OR SMOKED

Open

0410109018% GST

OTHER

Open

04109018% GST

OTHER:

Open

0410901018% GST

OF WILD ANIMALS

Open

0410902018% GST

TURTLE EGGS AND SALANGANES’ NESTS (“BIRDS’ NESTS”)

Open

0410909018% GST

OTHER

Open

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Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026

Analysis of Chapter 04

Dairy Produce, Eggs, Honey. Fresh Milk/Curd/Lassi are Exempt. Ultra-pasteurized milk, Butter, Ghee, and Cheese are Taxable.

Included

Milk and cream
Curd (Yogurt) & Buttermilk
Butter and Ghee
Cheese and Paneer
Birds' Eggs & Honey

Excluded

Ice CreamGo to Ch 21
Chocolate MilkGo to Ch 22
Bakery ProductsGo to Ch 19

Expert insights

Paneer sold 'loose' is Exempt. Paneer sold in 'sealed packet with brand' is Taxable (5%).

• Dairy (Ch 04) vs Ice Cream (Ch 21): Ice cream is NOT Chapter 04. It is Ch 21 (Misc Edible Prep) and taxed at 18%.
• Paneer: Fresh/Loose is Nil. Branded/Packaged is 5%.

Compliance checklist

• 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
• 6-digit HSN: typically required beyond higher turnover thresholds.
• Export/Import: use full code as per customs documents.

FAQs for Chapter 04

Is Ice Cream Chapter 04?▾

No! Ice cream is Chapter 21 and attracts 18% GST.

Are eggs considered Dairy?▾

No, but they are classified in Chapter 04 alongside dairy.

Is Paneer taxable?▾

Loose paneer is Nil rated. Pre-packaged and labelled paneer is taxed at 5%.

Sources & accuracy

GST Portal (India)

General GST guidance, return filing references, and updates.

CBIC (Notifications / Circulars)

Rates, exemptions, and clarifications may change via notifications/circulars.

Customs Tariff / HS Classification

Use chapter notes/headings to avoid misclassification.

Accuracy Policy

Last reviewed: 22 Jan 2026. How we update content + sources.

Not legal advice • Always verify before filing • Page URLs use your deployed site base.

Related chapters

03Fish and Crustaceans, Molluscs

19Preparations of Cereals, Flour, Starch

21Miscellaneous Edible Preparations

View all 99 chapters

Dairy Produce; Birds Eggs; Natural Honey

Quick classification guide

Browse HSN codes in Chapter 04

Typical items: MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER…

Typical items: MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER…

Typical items: YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED…

Typical items: YOGURT, BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED…

Typical items: BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS

Typical items: CHEESE AND CURD

Typical items: BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED

Typical items: BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY…

Typical items: NATURAL HONEY

Typical items: INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE…

Next steps

Analysis of Chapter 04

Included

Excluded

Expert insights

Compliance checklist

FAQs for Chapter 04

Sources & accuracy

Related chapters

Useful next tools after selecting an HSN

Typical items: MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER…

Typical items: MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER…

Typical items: YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED…

Typical items: YOGURT, BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED…

Typical items: BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS

Typical items: CHEESE AND CURD

Typical items: BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED

Typical items: BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY…

Typical items: NATURAL HONEY

Typical items: INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE…