Calculate GST for Milk & Dairy
Calculate tax on fresh milk, curd, lassi, buttermilk, and cottage cheese (paneer) sold loose.
Open CalculatorQuick Summary
GST Rate Explanation
Fresh cow milk, curd, and buttermilk (HSN 0401) sold loose are exempt from GST (0%) to maintain the accessibility of basic nutritional foods.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 0% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
1 Liter of fresh loose milk
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹60.00
GST (0%): ₹0.00
Total: ₹60.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹60.00
Base Amount: ₹60.00
GST Included: ₹0.00
Loose cottage cheese (paneer) from dairy
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹300.00
GST (0%): ₹0.00
Total: ₹300.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹300.00
Base Amount: ₹300.00
GST Included: ₹0.00
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Condensed milk, butter, ghee, and packaged cottage cheese carry 5% or 12% GST.