0405 - BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS

HSN Code Description Unit GST Rate CGST SGST IGST GST CC 0405 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS 0405 ...

HSN Code		Description	Unit	GST Rate
				CGST	SGST	IGST	GST CC
0405		BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS
0405 10 00	-	Butter
0405 20 00	-	Dairy spreads
0405 90	-	Other:
0405 90 10	---	Butter oil	kg.
0405 90 20	---	Ghee	kg.
0405 90 90	---	Other	kg.

Section Note

1.Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 

2.Except where the context otherwise requires, throughout this Schedule, any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried. 

Chapter Note

1.The expression “milk” means full cream milk or partially or completely skimmed milk. 

(a) the term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lacticacid-producing bacteria; 

(b) the expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight 

2.For the purposes of heading 0405 : 

3.Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics : 

(a) a milkfat content, by weight of the dry matter, of 5 % or more; 

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and 

(c) they are moulded or capable of being moulded. 

4.This Chapter does not cover : 

(a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or 

(b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulin (heading 3504).