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| Rates | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Ultra High Temperature (UHT) milk | [0401] | 04011000, 04012000, 04014000, 04015000 |
| Nil | 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 | 04011000, 04012000, 04014000, 04015000 |
| 5% | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies excluding condensed milk. | 0402 | 04021010, 04021020, 04021090, 04022100, 04022910, 04022920, 04022990, 04029190, 04029910, 04029990 |
| 5% | 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 | 0403 | 04031000, 04039010, 04039090 |
| Nil | Curd,Lassi, Buttermilk | 0403 | 04031000, 04039010, 04039090 |
| 5% | 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 | 0404 | 04041010, 04041020, 04041090, 04049000 |
| 12% | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 0405 | 04051000, 04052000, 04059010, 04059020, 04059090 |
| 5% | Chena or paneer put up in unit container and bearing a registered brand name | 0406 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| 12% | Cheese | 0406 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| Nil | Chena or paneer, other than put up in unit containers and bearing a registered brand name; | 0406 | 04061000, 04062000, 04063000, 04064000, 04069000 |
| Nil | Birds’ eggs, in shell, fresh, preserved or cooked | 0407 | 04071100, 04071910, 04071990, 04072100, 04072900, 04079000 |
| 5% | 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. | 0408 | 04081100, 04081900, 04089100, 04089900 |
| 5% | Edible products of animal origin, not elsewhere specified or included | 0409 | 04090000 |
| Nil | Natural honey, put up in unit container and bearing a registered brand name | 0409 | 04090000 |
| 5% | Edible products of animal origin, not elsewhere specified or included | 0410 | 04100010, 04100020, 04100090 |
| 12% | Condensed milk | 04029920, 04029110 | No Export and Import HSN Codes Prescribed |