Chapter 04
Headings in HSN Chapter 04
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 18% | 30% | 4 |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | 5% | 30% / 60% | 12 |
| 0403 | Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concen- trated or containing added sugar or other sweetening matter or… | 5% | 30% | 3 |
| 0404 | 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… | 5% | 40% | 4 |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads | 5% | 40% | 5 |
| 0406 | Cheese and curd | 5% | 30% / 40% | 6 |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | 18% | 30% | 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… | 5% | 30% | 4 |
| 0409 | Honey; natural | 5% | 60% | 1 |
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included | 5% | 30% | 6 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.
