Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products HSN Code

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Sub Chapters under Dairy, Eggs, Honey and Animal-Origin Products

The following Sub Chapters fall under HSN Chapter 04:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
0401
New GST Rate
5%
Old GST Rate
5%
Description
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Sub Chapter
0402
New GST Rate
5%
Old GST Rate
5%
Description
Milk and cream, concentrated or containing added sugar or other sweetening matter
Sub Chapter
0403
New GST Rate
5%
Old GST Rate
5%
Description
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, Curd, Lassi, Buttermilk, Pre-packaged and labelled
Sub Chapter
0404
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
0405
New GST Rate
5%
Old GST Rate
12%
Description
Butter and other fats and oils derived from milk; dairy spreads
Sub Chapter
0406
New GST Rate
5%
Old GST Rate
5%
Description
Cheese and curd
Sub Chapter
0407
New GST Rate
0%
Old GST Rate
0%
Description
Birds' eggs, in shell, fresh, preserved or cooked
Sub Chapter
0408
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
0409
New GST Rate
5%
Old GST Rate
5%
Description
Natural honey
Sub Chapter
0410
New GST Rate
5%
Old GST Rate
5%
Description
Insects and other edible products of animal origin, not elsewhere specified or included

Case Laws Related to Chapter 04

Order Number
Description
Order Number
05/2022
Description
Anand Products (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
40
Description
Lvp Foods Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
KAR ADRG 39/2021
Description
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR ADRG 58/2020
Description
Bengaluru Co-operative Milk Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Description
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Dlecta Foods Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Description
M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Order Number
TN/24/AAR/2021
Description
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/08/AAR/2020
Description
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Global Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Description
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/38/AAR/2022
Description
Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
01/2018-19
Description
Divisional Forest Officer, Dehradun (AAAR (Appellate Authority For Advance Ruling), Uttarakhand)
Description
M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
Sampoorna Dairy And Agrotech Llp. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
07/AAAR/18/4/2019
Description
Savencia Fromage And Dairy Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Order Number
KER/66/2019
Description
Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)
Order Number
TN/55/AAR/2019
Description
M/S. Mahalakshmi Store, Shri Chellasamy Nadar Deivarajan (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Jayant Snacks And Beverages Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Jayant Food Products (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Description
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 88/2019
Description
Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
Description
Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)
Description
Hr Food Processing (P) Ltd (AAR (Authority For Advance Ruling), Jharkhand)
Order Number
KAR ADRG 59/2020
Description
Dempo Diary Industries Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
11/WBAAR/2020-21
Description
M/S. Itc Limited (AAR (Authority For Advance Ruling), West Bengal)
Order Number
13/2018
Description
Smt. Mandalika Sakunthala (Naa (National Anti Profiteering Authority), )
Order Number
Order No. 17
Description
Savencia Fromage And Dairy India Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Swaminarayan Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 38/2020
Description
M/S. Id Fresh Food (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Description
M/S. Jvs Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Description
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Description
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 01/2021
Description
Karnataka Co-operative Milk Producers Federation Ltd (AAR (Authority For Advance Ruling), Karnataka)
Description
M/S. Jvs Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

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