Chapter 4: Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified

NIL (Not taxable)

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. 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

5% Tax bracket

1. Ultra High Temperature (UHT) milk [0401] 2. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk. 3. 0403 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. 4. 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 sweetening matter, not elsewhere specified or included. 5. Chena or paneer 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. 0409 Natural honey, put up in unit container and bearing a registered brand name. 8. 0410 Edible products of animal origin, not elsewhere specified or included.

12% Tax bracket

1. Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads [0405] 2. Cheese [0406] 18% Tax bracket 1. Condensed milk [04029110, 04029920]

28% Tax bracket

-NIL-