Headings in chapter 04 and their GST
| HSN | Description | GST |
|---|---|---|
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter4 tariff items | 0% |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter13 tariff items | 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 cocoa4 tariff items | 0% or 5% |
| 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 cocoa4 tariff items | 5% |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads5 tariff items | 5% |
| 0406 | Cheese and curd7 tariff items | 0% or 5% |
| 0407 | Birds' eggs, in shell, fresh, preserved or cooked7 tariff items | 0% |
| 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 matter4 tariff items | 5% |
| 0409 | Natural honey1 tariff item | 0% or 5% |
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included9 tariff items | 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.