(c) products obtained from milk by replacing one or more of
Sub-heading Notes : stituents, that is, whey from which all or part of the lactose, proteins or minerals whey constituents have been added, and products obtained by mixing natural
Supplementary Note : Chapter/ Heading/ Sub-heading/ Tariff Item
added sugar or other sweetening matter # Vide other related matters - See Part 2 of this Tariff.
‡ Rates of IGST are
been removed, whey to which natural constituents.
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NOTIFICATIONS ISSUED UNDER IGST
CHAPTER 4
Notes :
1. The expression “milk” means full cream milk or partially or completely skimmed milk.
2.
sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
(a) the term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including
(b) the expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the
(c) they are moulded or capable of being moulded.
5. This Chapter does not cover:
(b) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, cal-
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by
Sub-heading Notes :
stituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
Supplementary Note :
# Vide other related matters - See Part 2 of this Tariff.
Rates of IGST are
Chapter/ Heading/ Sub-heading/ Tariff Item
- Of a fat content, by weight, not exceeding 1% kg. Nil Nil
- Of a fat content, by weight, exceeding 1% but not
Chapter/ Heading/ Sub-heading/ Tariff Item
‡ Compensation Cess (1) (2) (4) (5) » 25% IGST or 2.5% CGST + 2.5% SGST/ sugar or other sweetening matter or -
- Yogurt kg. 2.5% 2.5% 5% Nil
- Other:
Butter milk
kg. Nil/2.5% Nil/2.5% Nil 1/5%2 Nil
Other .................. kg. Nil/2.5% Nil/2.5% Nil 1/5%2 Nil
0404 » 5% IGST or 2.5% CGST + 2.5% SGST/taining added sugar or other sweet-
other sweetening matter, not else— Vide
Whey, concentrated, evaporated or condensed, liquid or semi-solid kg. 2.5% 2.5% 5% Nil
Whey, dry, blocks and powdered ......
2.5% 2.5% 5% Nil
Other kg. 2.5% 2.5% 5% Nil
Other kg. 2.5% 2.5% 5% Nil
0405 dairy spreads » 5% IGST or 2.5% CGST + 2.5% SGST/ — Vide
- Butter kg. 2.5% 2.5% 5% Nil - Dairy spreads .............. kg. 2.5% 2.5% 5% Nil
- Other:
Butter oil kg. 2.5% 2.5% 5% Nil
Ghee kg. 2.5% 2.5% 5% Nil
Other kg. 2.5% 2.5% 5% Nil
Chapter/ Heading/ Sub-heading/ Tariff Item
0406 1
(5)
Nil IGST – Nil CGST – Nil SGST/ Chena or and labelled
5% IGST or 2.5% CGST + 2.5% SGST/ Cheese, — Vide
1
Mozzarella cheese .............. kg. 2.5% 2.5% 5% Nil
Other kg. Nil/2.5% Nil/2.5% Nil/5% Nil
- Grated or powdered cheese, of all kinds kg. 2.5% 2.5% 5% Nil
- Processed cheese, not grated or powdered kg. 2.5% 2.5% 5% Nil - Blue-veined cheese and other cheese containing veins produced by kg. 2.5% 2.5% 5% Nil - Other cheese kg. 2.5% 2.5% 5% Nil 0407
Nil IGST – Nil CGST – Nil SGST/
fowls of the species
Other:
Other
fowls of the species
Other ..................
frozen or otherwise preserved, whether or not
IGST or 2.5% CGST + 2.5% SGST/ by boiling in water, moulded, frozen or otherwise preserved, whether or sweetening matter
Chapter/ Heading/ Sub-heading/ Tariff Item
CGST Exemptions
Exemption to Small Taxpayers with annual turnover up to ` `
value of supply to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the CGST
Handicraft goods - Concessional CGST ra
Exemption to supplies to or by Canteen Stores Department (CSD) —
Goods and services received by a TDS deductor from unregistered supplier - Exemption —
Second hand goods received by registered person from unregistered supplier - Exemption —
Old and used motor vehicles - Concessional Rate of tax —
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
SGST/UTGST Exemptions :
The above exemptions for CGST also hold good for SGST/UTGST as GST Rates and Exemptions are uniform throughout
IGST Exemptions : —
value of supply to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the IGST —
Exemption to supplies to or by Canteen Store Department (CSD) —
Export supplies - Concessional Rate of tax —
Leasing of motor vehicles - Concessional Rate of tax —
Old and used motor vehicles - Concessional Rate of tax —
SEZ - Exemption to import of goods and services by a unit or developer in SEZ —
Skimmed milk powder and concentrated milk - Exemption from tax —
Exemption to supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the Integrated Tax —
Honey.
— See under CHAPTER 1.
— See under CHAPTER 1.
empt from GST. -
concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk falling of whey protein concentrate, casein and glutamine powder and creatine,
Movement of Goods within the State or from the State of registration to another State for supply on approval basis — See under CHAPTER 1.
Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the in-
The original/
are the same as those imported by the company at concessional rate. The importer is required to maintain records and should
Laterals/parts to be used solely or
Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.
exempted from GST. — .,
Treatment of supply by an artist in various States and supply of goods by artists from galleries —The art work for supply on approval basis can be moved from the place of business of the registered person (artist) to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of actual supply of art work.
Supplies of the art work from one State to another State will be inter-State supplies and attract integrated tax in terms
art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.
See Chapter 2 FAQs
See Chapter 2