HSN Code 04 pertains to Dairy Products, Eggs, Honey, and Edible Animal Products Not Elsewhere Specified, categorized under Chapter 4 of the Harmonized System of Nomenclature (HSN). This code includes milk, cream, butter, cheese, curd, eggs (in shell or processed), natural honey, and other animal-based edible products. While most unprocessed items like fresh milk and eggs are exempt from GST, processed or value-added products like flavored milk, cheese, and packaged butter may attract specific GST rates. Businesses in the dairy and poultry industry must use HSN Code 04 to ensure accurate tax classification and compliance.
| HSN CODE | HSN DESCRIPTION |
| 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| 0401 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 040110 | OF A FAT CONTENT, BY WEIGHT, NOT EXCEEDING 1% |
| 04011000 | OF A FAT CONTENT, BY WEIGHT, NOT EXCEEDING 1% |
| 040120 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 1% BUT NOT EXCEEDING 6% |
| 04012000 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 1% BUT NOT EXCEEDING 6% |
| 040140 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 6% BUT NOT EXCEEDING 10% |
| 04014000 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 6% BUT NOT EXCEEDING 10% |
| 040150 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10% |
| 04015000 | OF A FAT CONTENT, BY WEIGHT, EXCEEDING 10% |
| 0402 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 040210 | IN POWDER, GRANULES OR OTHER SOLID FORMS, OF A FAT CONTENT, BY WEIGHT NOT EXCEEDING 1.5% : |
| 04021010 | SKIMMED MILK |
| 04021020 | MILK FOOD FOR BABIES |
| 04021090 | OTHER |
| 040221 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 04022100 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER |
| 040229 | OTHER : |
| 04022910 | WHOLE MILK |
| 04022920 | MILK FOR BABIES |
| 04022990 | OTHER |
| 040291 | NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING |
| 04029110 | CONDENSED MILK |
| 04029120 | OTHER |
| 04029190 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OTHER : NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : OTHER |
| 040299 | OTHER : |
| 04029910 | WHOLE MILK |
| 04029920 | CONDENSED MILK |
| 04029990 | OTHER |
| 0403 | YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, 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 |
| 04031000 | BUTTERMILK, CURDLED MILK AND 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 YOGURT |
| 040320 | YOGURT |
| 04032000 | YOGURT |
| 040390 | OTHER : |
| 04039010 | BUTTER MILK |
| 04039090 | OTHER |
| 0404 | YOGURT, BUTTERMILK, CURDLED MILK AND CREAM, 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 |
| 040410 | WHEY AND MODIFIED WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER : |
| 04041010 | WHEY, CONCENTRATED, EVAPORATED OR CONDENSED, LIQUID OR SEMI-SOLID |
| 04041020 | WHEY, DRY, BLOCKS AND POWDERED |
| 04041090 | OTHER |
| 040490 | OTHER |
| 04049000 | OTHER |
| 0405 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS |
| 040510 | BUTTER |
| 04051000 | BUTTER |
| 040520 | DAIRY SPREADS |
| 04052000 | DAIRY SPREADS |
| 040590 | OTHER : |
| 04059010 | BUTTER OIL |
| 04059020 | GHEE |
| 04059090 | OTHER |
| 0406 | CHEESE AND CURD |
| 040610 | FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE, AND CURD |
| 04061000 | CHEESE AND CURD FRESH (UNRIPENED OR UNCURED) CHEESE, INCLUDING WHEY CHEESE AND CURD |
| 04061010 | MOZZARELLA CHEESE |
| 04061090 | OTHER |
| 040620 | GRATED OR POWDERED CHEESE, OF ALL KINDS |
| 04062000 | GRATED OR POWDERED CHEESE, OF ALL KINDS |
| 040630 | PROCESSED CHEESE, NOT GRATED OR POWDERED |
| 04063000 | PROCESSED CHEESE, NOT GRATED OR POWDERED |
| 040640 | BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI OTHER CHEESE |
| 04064000 | BLUE-VEINED CHEESE AND OTHER CHEESE CONTAINING VEINS PRODUCED BY PENICILLIUM ROQUEFORTI OTHER CHEESE |
| 040690 | OTHER CHEESE |
| 04069000 | OTHER CHEESE |
| 0407 | BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED |
| 040700 | Birds eggs, in shell, fresh, preserved or cooked |
| 04070090 | others and Other fresh eggs |
| 040711 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 04071100 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 040719 | OTHER: |
| 04071910 | OF DUCKS |
| 04071990 | OTHER |
| 040721 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 04072100 | OF FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 040729 | other |
| 04072900 | OTHER |
| 040790 | other |
| 04079000 | Other |
| 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 |
| 040811 | DRIED |
| 04081100 | DRIED |
| 040819 | OTHER |
| 04081900 | OTHER |
| 040891 | DRIED |
| 04089100 | DRIED |
| 040899 | OTHER |
| 04089900 | OTHER |
| 0409 | NATURAL HONEY |
| 040900 | NATURAL HONEY |
| 04090000 | NATURAL HONEY |
| 0410 | INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED |
| 041000 | Edible products of animal origin, not |
| 04100010 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS |
| 04100020 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OF WILD ANIMALS TURTLE EGGS AND SALANGANES NESTS (BIRDS NESTS) |
| 04100090 | EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED : OTHER |
| 041010 | INSECTS: |
| 04101010 | FRESH, CHILLED OR FROZEN |
| 04101020 | SALTED, IN BRINE, DRIED OR SMOKED |
| 04101090 | OTHER |
| 041090 | OTHER: |
| 04109010 | OF WILD ANIMALS |
| 04109020 | TURTLE EGGS AND SALANGANES’ NESTS (“BIRDS’ NESTS”) |
| 04109090 | OTHER |