Dairy Produce; Birds Eggs; Natural Honey
Covers milk, cream, butter, cheese, curd, eggs, and natural honey.
How to find the correct HSN Code in Chapter 04?
Identify Heading: Match your product with the 4-digit headings below.
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 04
What does Chapter 04 Cover?
Covers milk, cream, butter, cheese, curd, eggs, and natural honey.
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
Common Confusions
- • 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 Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert 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%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.