GST RATES OF Milk Honey and Dairy Products

GST Rates in India has been settled by the GST Council in June 2017. The GST slabs have been categorized in five slabs: Nil, 5%, 12%, 18% and 28%. These GST Slabs has been mapped to the HSN Codes. The GST Rate for the milk, dairy products, egg, honey and other edible products made from the animals fall under the Chapter 4 of the HSN Code. 

In this article, we are going to discuss the different GST Rates for all such products. Also you can find the complete Item wise GST Rates List here.

Under the NIL GST Rate

The following types of Milk, Egg, Honey and Dairy Products do not attract any GST Rates:
•    Fresh Milk, Pasteurized Milk, or any separated milk or cream, with no sugar content or any other sweetening product. Excluding Ultra High-Temperature Milk (UHT) Milk.
•    Bird’s egg in shell-preserved and cooked
•    Curd
•    Lassi,Buttermilk
•    Paneer or Natural Honey with local packaging, that does not require any registered brand name

Under 5% GST Rates

The Following types of Dairy, Milk, Egg and Honey Products attract a 5% GST Rate:
•    Ultra-High-Temperature Milk.
•    Milk and Cream with sugar content, skimmed milk, milk foods for babies excluding the condensed milk.
•    Cream, Yoghurt, or any Fermented milk with or without sugar content or any other sweetening agent with an extra ingredient like cocoa, nuts etc.
•    Paneer or Honey with a registered brand package.
•    Bird’s eggs with no shell, or egg yolk- boiled, fried, cooked by steaming or boiling in water, molded or frozen or with extra sugar content.

Under 12% GST Rates

The following types of Dairy products and egg and Honey attract the 12% GST Rates:
•    Butter and other fat contained products such as Ghee, Oil, and Butter Oil etc.
•    Oils extracted from milk
•    Dairy spreads such as cheese etc.

Under 18% GST Rates

Only Condensed milk attracts 18% GST Rates.
Under 28% GST Rates:
None of the dairy products, milk, egg or honey attracts 28% GST Rates.