Pure Ghee HSN Code : Applicability, HSN Code and GST Rate on Pure Ghee

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Sugars and sugar confectionery	Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Cane Sugar Specified In Sub-Heading Note 2 To This Chapter—Khandsari Sugar	17011320	5%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel- Other Fructose And Fructo	17026090	18%	–	01/07/2017	–
Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Cane Sugar Specified In Sub-Heading Note 2 To This Chapter—Cane Jaggery	17011310	5%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel-Chemically Pure Fructose	17025000	18%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel – Other Fructose And Fructo	17029010	18%	–	01/07/2017	–
Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Other : Other : Sugar Cubes	17019990	5%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel – Other Fructose And Fructo	17029090	18%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel- Glucose And Glucose Syrup	17024039	18%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel – Lactose And Lactose Syru	17021910	18%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel- Glucose And Glucose Syrup	17023039	18%	–	01/07/2017	–
Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel – Other Fructose And Fructo	17029030	18%	–	01/07/2017	–
Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Other Cane Sugar —Khandsari Sugar	17011420	5%	–	01/07/2017	–
Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Other : Other : Sugar Cubes	17019910	5%	–	01/07/2017	–
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement	Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water	250100	Nil	–	01/07/2017	–
Natural Magnesium Carbonate (Magnesite); Fused Magnesia; Dead-Burned (Sintered) Magnesia, Whether Or Not Containing Small Quantities Of Other Oxides Added Before Sintering; Other Magnesium Oxide, Whether Or Not Pure – Other: Magnesium Calcined (Other Than	25199030	5%	–	01/07/2017	–
Natural Magnesium Carbonate (Magnesite); Fused Magnesia; Dead-Burned (Sintered) Magnesia, Whether Or Not Containing Small Quantities Of Other Oxides Added Before Sintering; Other Magnesium Oxide, Whether Or Not Pure – Natural Magnesium Carbonate (Magnesit	25191000	5%	–	01/07/2017	–
elements or of isotopes	Phenols; Phenol-Alcohols – Monophenols :-Phenol (Hydroxybenzene) And Its Salts : Phenol, As Pure Carbolic Acid	29071110	18%	–	01/07/2017	–
Sugars, Chemically Pure, Other Than Sucrose, Lactose, Maltose, Glucose And Fructose; Sugar Ethers, Sugar Acetals And Sugar Esters, And Their Salts, Other Than Products Of Headings 2937, 2938 Or 2939	29400000	18%	–	01/07/2017	–
Sugars, Chemically Pure, Other Than Sucrose, Lactose, Maltose, Glucose And Fructose; Sugar Ethers, Sugar Acetals And Sugar Esters, And Their Salts, Other Than Products Of Headings 2937, 2938 Or 2939	2940	18%	–	01/07/2017	–
Live Animals; Animal products	Live Swine Pure-Bred Breeding Animals	01031000	Nil	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Sugars and sugar confectionery

Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Cane Sugar Specified In Sub-Heading Note 2 To This Chapter—Khandsari Sugar

17011320

–

01/07/2017

–

Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel- Other Fructose And Fructo

17026090

18%

–

01/07/2017

–

17011310

–

01/07/2017

–

17025000

18%

–

01/07/2017

–

17029010

18%

–

01/07/2017

–

Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Other : Other : Sugar Cubes

17019990

–

01/07/2017

–

17029090

18%

–

01/07/2017

–

17024039

18%

–

01/07/2017

–

17021910

18%

–

01/07/2017

–

17023039

18%

–

01/07/2017

–

17029030

18%

–

01/07/2017

–

Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter –Other Cane Sugar —Khandsari Sugar

17011420

–

01/07/2017

–

Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Other : Other : Sugar Cubes

17019910

–

01/07/2017

–

Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement

Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water

250100

Nil

–

01/07/2017

–

Natural Magnesium Carbonate (Magnesite); Fused Magnesia; Dead-Burned (Sintered) Magnesia, Whether Or Not Containing Small Quantities Of Other Oxides Added Before Sintering; Other Magnesium Oxide, Whether Or Not Pure – Other: Magnesium Calcined (Other Than

25199030

–

01/07/2017

–

25191000

–

01/07/2017

–

elements or of isotopes

Phenols; Phenol-Alcohols – Monophenols :-Phenol (Hydroxybenzene) And Its Salts : Phenol, As Pure Carbolic Acid

29071110

18%

–

01/07/2017

–

Sugars, Chemically Pure, Other Than Sucrose, Lactose, Maltose, Glucose And Fructose; Sugar Ethers, Sugar Acetals And Sugar Esters, And Their Salts, Other Than Products Of Headings 2937, 2938 Or 2939

29400000

18%

–

01/07/2017

–

2940

18%

–

01/07/2017

–

Live Animals; Animal products

Live Swine Pure-Bred Breeding Animals

01031000

Nil

–

01/07/2017

–

The HSN Code for Pure Ghee and Its GST Rate

If you’re in the business of dairy products or just want to understand the GST implications for pure ghee, knowing its HSN code and applicable tax rate is essential. In India, pure ghee is classified under a specific chapter in the HSN system and attracts a defined Goods and Services Tax (GST) rate.

Understand the HSN Code for Pure Ghee

HSN Code for Pure Ghee: 04059020
GST Rate on Pure Ghee: 12%
Cess: Nil
Effective Date: 01/07/2017

Pure ghee falls under Chapter 4 of the HSN classification system, which includes dairy produce and edible products of animal origin. The GST Council has set a 12% GST rate on pure ghee, and no cess is applicable as of the effective date.

Check the GST Category for Pure Ghee

Here’s what you should know:

Pure ghee is categorized under animal products.
It does not fall under sugar, sweeteners, or processed foods.
It is taxed moderately at 12%, making it different from products like milk (0%) or sweets (5%).
If you’re selling ghee under a brand name or packaging it for retail sale, this GST rate applies.

FAQs

What is the HSN code for pure ghee?

The HSN code for pure ghee is 04059020.

How much GST is applicable on pure ghee?

Pure ghee is taxed at 12% GST as per Indian tax laws.

Is there any cess applicable on pure ghee?

No, there is no cess applicable on pure ghee.

Does GST apply differently to branded and unbranded ghee?

No, the 12% GST applies to both, provided they are packaged and labeled.

From when is the GST on ghee effective?

The GST rate of 12% on pure ghee has been in effect since 01 July 2017.

Pure Ghee HSN Code

The HSN Code for Pure Ghee and Its GST Rate

Understand the HSN Code for Pure Ghee

Check the GST Category for Pure Ghee

HSN Code of similar products

FAQs

What is the HSN code for pure ghee?

How much GST is applicable on pure ghee?

Is there any cess applicable on pure ghee?

Does GST apply differently to branded and unbranded ghee?

From when is the GST on ghee effective?