Last updated: February 11th, 2020 1:04 PM

GST Rate for Milk, Dairy Products, Egg and Honey

GST rate in India has been fixed by the GST council beginning in June 2017. GST rates in five slabs namely NIL, 5%, 12%, 18% and 28% are mapped to HSN code for harmonisation of levy of GST across India. The GST rate for milk, dairy products, egg, honey and other edible products of animal origin fall under chapter 4 of the HSN Code. In this article, we look at the GST rate for all such products.

NIL GST Rate Products

The following types of milk, dairy products, honey and eggs do not attract any tax under GST:

• Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
• Eggs Birds' eggs, in shell, fresh, preserved or cooked
• Curd
• Lassi
• Buttermilk
• Chena or paneer, other than put up in unit containers and bearing a registered brand name.
• Natural honey, other than put up in a unit container and bearing a registered brand name.

5% GST Rate Products

The following types of milk, dairy products, honey and eggs attract 5% GST:

• Ultra-High Temperature (UHT) milk
• Milk and cream concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
• Cream, yoghurt, 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.
• 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.
• Chena or paneer put up in the unit container and bearing a registered brand name
• 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.
• Natural honey, put up in the unit container and bearing a registered brand name.
• Edible products of animal origin, not elsewhere specified or included.

12% GST Rate Products

The following types of milk, dairy products, honey and eggs attract 12% GST:

• Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads
• Cheese

18% GST Rate Products

The following types of milk, dairy products, honey and eggs attract 18% GST:

• Condensed milk

No milk, dairy product, egg, honey and other edible products of animal origin attract 28% GST rate. You can find detailed GST rate using this online tool.