← All 98 HSN chapters · Search any code on the HSN code finder.
Chapter 04 of the HSN tariff covers Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. It has 10 headings (4-digit codes) and 58 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
Check any code offline in the BooksOn HSN appFree · no ads · works offline · which rate fits your goods, step by step · rate on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
Headings in this chapter
0401Milk and cream, not concentrated nor containing added sugar or other sweetening matter0402Milk and cream, concentrated or containing added sugar or other sweetening matter0403Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk…0404Yogurt, buttermilk, curdled milk and cream, kephir and other fermented or acidified milk…0405Butter and other fats and oils derived from milk; dairy spreads0406Cheese and curd0407Birds' eggs, in shell, fresh, preserved or cooked0408Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling…0409Natural honey0410Insects and other edible products of animal origin, not elsewhere specified or included
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
040110 | Of a fat content, by weight, not exceeding 1% | Nil |
04011000 | Of a fat content, by weight, not exceeding 1% | Nil |
040120 | Of a fat content, by weight, exceeding 1% but not exceeding 6% | Nil |
04012000 | Of a fat content, by weight, exceeding 1% but not exceeding 6% | Nil |
040140 | Of a fat content, by weight, exceeding 6% but not exceeding 10% | Nil |
04014000 | Of a fat content, by weight, exceeding 6% but not exceeding 10% | Nil |
040150 | Of a fat content, by weight, exceeding 10% | Nil |
04015000 | Of a fat content, by weight, exceeding 10% | Nil |
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
040210 | In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% | 5% |
04021010 | Skimmed milk | 5% |
04021020 | Milk food for babies | 5% |
04021090 | Other | 5% |
040221 | Not containing added sugar or other sweetening matter | 5% |
04022100 | Not containing added sugar or other sweetening matter | 5% |
040229 | Other | 5% |
04022910 | Whole milk | 5% |
04022920 | Milk for babies | 5% |
04022990 | Other | 5% |
040291 | Not containing added sugar or other sweetening | 5% |
04029110 | Condensed milk | 5% |
04029120 | Other | 5% |
04029190 | Other | 5% |
040299 | Other | 5% |
04029910 | Whole milk | 5% |
04029920 | Condensed milk | 5% |
04029990 | Other | 5% |
0403 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
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
04031000 | 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 | Nil or 5% (by packing) |
040320 | Yogurt | Nil or 5% |
04032000 | Yogurt | Nil or 5% (by packing) |
040390 | Other | Nil or 5% |
04039010 | Butter milk | Nil or 5% (by packing) |
04039090 | Other | Nil or 5% (by packing) |
0404 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
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
040410 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter | 5% |
04041010 | Whey, concentrated, evaporated or condensed, liquid or semi-solid | 5% |
04041020 | Whey, dry, blocks and powdered | 5% |
04041090 | Other | 5% |
040490 | Other | 5% |
04049000 | Other | 5% |
0405 Butter and other fats and oils derived from milk; dairy spreads
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
040510 | Butter | 5% |
04051000 | Butter | 5% |
040520 | Dairy spreads | 5% |
04052000 | Dairy spreads | 5% |
040590 | Other | 5% |
04059010 | Butter oil | 5% |
04059020 | GHEE | 5% |
04059090 | Other | 5% |
0406 Cheese and curd
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
040610 | Fresh (unripened or uncured) cheese, including whey cheese, and curd | Nil or 5% |
04061000 | Cheese and curd fresh (unripened or uncured) cheese, including whey cheese and curd | Nil or 5% |
04061010 | Mozzarella cheese | 5% |
04061090 | Other | Nil or 5% |
040620 | Grated or powdered cheese, of all kinds | Nil or 5% |
04062000 | Grated or powdered cheese, of all kinds | 5% |
040630 | Processed cheese, not grated or powdered | Nil or 5% |
04063000 | Processed cheese, not grated or powdered | 5% |
040640 | Blue-veined cheese and other cheese containing veins produced by penicillium roqueforti other cheese | Nil or 5% |
04064000 | Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti | 5% |
040690 | Other cheese | Nil or 5% |
04069000 | Other cheese | 5% |
0407 Birds' eggs, in shell, fresh, preserved or cooked
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
040700 | Birds eggs, in shell, fresh, preserved or cooked | Nil |
04070090 | Others and Other fresh eggs | Nil |
040711 | Of fowls of the species gallus domesticus | Nil |
04071100 | Of fowls of the species gallus domesticus | Nil |
040719 | Other | Nil |
04071910 | Of ducks | Nil |
04071990 | Other | Nil |
040721 | Of fowls of the species gallus domesticus | Nil |
04072100 | Of fowls of the species gallus domesticus | Nil |
040729 | Other | Nil |
04072900 | Other | Nil |
040790 | Other | Nil |
04079000 | Other | Nil |
0408 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
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
040811 | DRIED | 5% |
04081100 | DRIED | 5% |
040819 | Other | 5% |
04081900 | Other | 5% |
040891 | DRIED | 5% |
04089100 | DRIED | 5% |
040899 | Other | 5% |
04089900 | Other | 5% |
0409 Natural honey
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
040900 | Natural honey | Nil or 5% |
04090000 | Natural honey | Nil or 5% (by packing) |
0410 Insects and other edible products of animal origin, not elsewhere specified or included
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
041000 | Edible products of animal origin, not | 5% |
04100010 | Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : of wild animals | 5% |
04100020 | 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) | 5% |
04100090 | Edible products of animal origin, not elsewhere specified or included edible products of animal origin, not elsewhere specified or included : other | 5% |
041010 | Insects | 5% |
04101010 | Fresh, chilled or frozen | 5% |
04101020 | Salted, in brine, dried or smoked | 5% |
04101090 | Other | 5% |
041090 | Other | 5% |
04109010 | Of wild animals | 5% |
04109020 | Turtle eggs and salanganes' nests ("birds' nests") | 5% |
04109090 | Other | 5% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
