Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
1401 Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding ultra high temperature milk Nil Nil Nil Nil
1403 Curd, lassi, butter milk Nil Nil Nil Nil
1406 Chena or paneer, other than put up in unit containers and bearing registered brand name Nil Nil Nil Nil
1407 Birds’ eggs, in shell, fresh, preserved or cooked Nil Nil Nil Nil
1409 Natural honey, other than put up in unit container and bearing a registered name Nil Nil Nil Nil
1401 Ultra high temperature (UHT) milk 2.5% 2.5% 5% Nil
1402 Milk and cream, skimmed milk powder, milk food for babies 2.5% 2.5% 5% Nil
1403 Cream, yogurt, kephir and other fermented or acidified milk and cream, flavored or containing added fruits or nuts or cocoa 2.5% 2.5% 5% Nil
1404 Products consisting of natural milk constituents, whether or not containing added sugar or included. 2.5% 2.5% 5% Nil
1406 Chena or paneer put up in unit container and bearing registered brand name 2.5% 2.5% 5% Nil
1408 Birds’ eggs not in shell, cooked by steaming or by boiling in water, and egg yolks, fresh, dried, moulded, frozen or otherwise preserved. 2.5% 2.5% 5% Nil
1409 Natural honey, put up in unit container and bearing a registered brand name 2.5% 2.5% 5% Nil
1410 Edible products of animal origin 2.5% 2.5% 5% Nil
1405 Butter and other fats and oils derived from milk; dairy spreads 6% 6% 12% Nil
1406 cheese 6% 6% 12% Nil
0402,9110, 0402,9920 Condensed milk 6% 6% 12% Nil