| S. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 0401 | Ultra-High Temperature (UHT) milk | 5% | Nil |
| 2 | 0402 91 10, 0402 99 20 | Condensed milk | 12% | 5% |
| 3 | 0405 | Butter and other fats (i.e. ghee, butter oil, etc) dairy spreads | 12% | 5% |
| 4 | 0406 | Chena or paneer, pre-packaged and labelled | 5% | Nil |
| 5 | 0406 | Cheese | 12% | 5% |
| 6 | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 18% | 5% |
| 7 | 2202 99 10 | Soya milk drinks | 12% | 5% |
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