Chapter 4: Dairy produce; edible products of animal origin, not elsewhere specified or included

Sr. No. Chapter Heading  Description Rate of Gst
1.
  1.   Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk[0401]
  2.   Eggs Birds' eggs, in shell, fresh, preserved or cooked [0407]
  3.   Curd [0403, 0406],
  4.   Lassi [0403],
  5.   Butter milk [0403]
  6.   Chena or paneer [0406] other than put up in unit containers and bearing a registered brand name.
  7.   0409Natural honey, other than put up in unit container and bearing a registered brand name.
Nil
2. All goods not specified elsewhere.
  1. Ultra High Temperature (UHT) milk [0401]
  2. 0402Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
  3. 0403Cream, 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.
  4. 0404Whey, 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.
  5. Chenaorpaneer put up in unit container and bearing a registered brand name[0406].
  6. 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.
  7. 0409Natural honey, put up in unit container and bearing a registered brand name.
  8. 0410Edible products of animal origin, not elsewhere specified or included.
 
5%
3.
  1. Butter and other fats(ghee, butter oil, etc.) and oils derived from milk; dairy spreads[0405]
  2. Cheese[0406]
12%
4.
1.   Condensed milk [04029110, 04029920
18%