GST On Milk, Paneer, Curd And Related Products

Q: What is the GST rate for buttermilk?

The GST rate applicable on buttermilk is NIL. This means no GST is levied on it.

Q: Is there GST on packaged milk?

No GST is levied on packaged milk that does not have any added sugar or sweetening matter (except UHT milk). Whereas 5% GST is levied on milk with added sugar, flavours, or any sweetening matter.

Q: Who decides the GST rates on milk and related products?

GST rates are decided by the GST Council, which comprises 33 members headed by the Union Finance Minister. This council includes Finance Ministers of various states.

Sakshi Jain, CA LLB at March 28, 2024

In India, GST rates are fixed by the GST Council. There are five GST slabs: NIL (0%), 5%, 12%, 18%, and 28%, and these are mapped to specific HSN codes for harmonisation of levy of GST across the nation.

Note: HSN is the abbreviation for Harmonized System of Nomenclature code. It is used for the classification of goods under the GST Act 2017. This classification assists the departments of Central Excise, Customs, and Foreign Trade. With HSN codes, goods can be globally recognised and accepted. The GST on dairy products, GST on milk and milk products GST rate related to it like curd GST rate, GST on buttermilk, ghee GST rate, GST on paneer, etc., along with egg, honey, and other edible products of animal origin, comes under chapter 4 of the GST Act 2017.

TABLE COMPRISING OF GST RATES, HSN CODES AND EFFECTIVE DATE

HSN Code	DESCRIPTION	RATE	EFFECTIVE DATE	IMPORT / EXPORT HSN CODE
0401	UHT (Ultra High Temperature) Milk	5%	28/06/2017	04011000, 04012000, 04014000, 04015000
0401	Fresh and Pasteurised milk, including milk, separated milk and cream, not concentrated nor containing sugar or any added sweetening matter, other than UHT milk	NIL	28/06/2017	04011000, 04012000, 04014000, 04015000
0402	Milk and cream, concentrated or containing any sweetening matter or added sugar, including milk food for babies, skimmed milk powder (excluding condensed milk)	5%	28/06/2017	04021010, 04021020, 04021090, 04022990, 04029190, 04029910, 04029990 04022100, 04022910, 04022920,
0403	Yoghurt, Kefir, Cream, and other acidified or fermented milk and cream, whether or not containing any sweetening matter or added sugar or concentrated or flavoured or containing added nuts, cocoa or fruits	5%	28/06/2017	04031000, 04039010, 04039090
0403	Buttermilk; Lassi; Curd	NIL	28/06/2017	04031000, 04039010, 04039090
0404	Whey, whether or not concentrated, or containing any sweetening matter or added sugar; products containing natural milk constituents, whether or not containing any sweetening matter or added sugar, not elsewhere included or specified	5%	28/06/2017	04041010, 04041020, 04041090, 04049000
0405	Butter and other fats (i.e. butter oil, ghee, etc.) and derived oil from milk; dairy spreads	12%	28/06/2017	04051000, 04052000, 04059010, 04059020, 04059090
0406	Paneer or Chena put up in container and bears a registered brand name	5%	28/06/2017	04061000, 04062000, 04063000, 04064000, 04069000
0406	Cheese	12%	28/06/2017	04061000, 04062000, 04063000, 04064000, 04069000
0407	Birds’ eggs, fresh, in shells, preserved or cooked	NIL	28/06/2017	04071100, 04071910, 04071990, 04072100, 04072900, 04079000
0408	Birds’ eggs, fresh, not in shell, and egg yolks, dried, cooked by boiling water or steam, frozen, moulded or preserved otherwise, whether or not containing added sugar or any sweetening matter	5%	28/06/2017	04081100, 04081900, 04089100, 04089900
0409	Natural Honey, put up in a container and bears a registered brand name	5%	28/06/2017	4090000
0409	Natural Honey, other than those bearing a brand name and put up in a container	NIL	28/06/2017	4090000
0410	Edible products of animal origin which are not included or specified elsewhere	5%	28/06/2017	04100010, 04100020, 04100090
04029920	Condensed Milk	12%	14/11/2017
04029110	Condensed Milk	12%	14/11/2017

After going through the table, we can comfortably conclude that GST on milk in India and no milk or related products attract 18% or 28% GST. Amul milk GST rate is 5% if it is sweetened or condensed.

DISCLAIMER The information given above for milk product like GST on milk powder is subject to change by various notifications like gst on milk notification and meetings of the GST council. If you find any dissimilarities in milk GST rate, milkshake GST rate, GST on curd, dairy products GST rate, they may be present due to the latest updates. Make sure to check the latest updated version of the article for the same for packed milk GST rate. The HSN codes are sourced from the master codes published on the NICs GST portal.

Frequently Asked Questions

What is the GST rate for buttermilk?

Is there GST on packaged milk?

Who decides the GST rates on milk and related products?

About the Author

Sakshi Jain, CA LLB

Content Manager

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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