GST rate and HSN code for eggs (anda)
GST on eggs is nil (HSN 0407) from 22 September 2025 for birds' eggs in shell, fresh, preserved or cooked, whether sold loose, by the dozen or in a branded tray. There is no packed condition in this entry. Eggs out of the shell, egg yolks and egg powder are HSN 0408 at 5%.
HSN code and GST rate for eggs
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Eggs in shell: fresh, preserved or cooked (boiled), loose or in trays | 0407 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 18 |
| Eggs not in shell, egg yolks, egg powder | 0408 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 9 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Birds' eggs, in shell, fresh, preserved or cooked”.
What to print on the bill
- Print HSN 0407 at 0% for eggs by the piece, dozen or tray, desi or poultry.
- Egg powder and liquid or frozen egg (out of shell): 0408 at 5%.
- A bill with only eggs and other exempt goods is a bill of supply, not a tax invoice.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Charging 5% on a branded, labelled 6-egg or 30-egg pack. The nil entry has no pre-packaged condition.
- Using 0408 for boiled eggs in shell. Cooked eggs still in shell stay in 0407 at nil.
- Billing a tray deposit or crate charge as part of the egg line without checking its own rate with your CA.
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Questions about GST on eggs
Is GST charged on a packed tray of eggs?
No. Notification 10/2025, S. No. 18 exempts birds' eggs in shell, fresh, preserved or cooked, and it has no 'other than pre-packaged and labelled' condition. A branded 6, 12 or 30-egg pack is nil like loose eggs.
What is the HSN code for eggs?
0407 for eggs in shell. Shops with turnover up to ₹5 crore print the 4 digits 0407. Eggs out of the shell, egg yolks and dried egg powder are 0408.
What is the GST on egg powder?
Birds' eggs not in shell and egg yolks, fresh, dried, cooked, frozen or otherwise preserved (0408) are 5% under Schedule I, S. No. 9.
Is a boiled egg nil too?
Yes, if it is sold in its shell: the nil entry says fresh, preserved or cooked. An egg dish served at a counter or restaurant is a food service, not the sale of eggs.
More items in HSN chapter 04 and kirana and grocery staples
Full guides on kirana and grocery staples: GST on grocery items: kirana rate list · Kirana store item list with GST rates.
Keep reading: billing GST items right
Guides and free tools for billing eggs and other GST items:
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.