--- title: "HSN Code for Butter | HSN 04051000 GST Rate" description: "Find HSN and GST Rates for 04051000 related to Butter with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04051000/" --- # HSN Code 04051000: Butter - [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/) - [Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products](https://busy.in/hsn/chapter-04/) - [Sub-chapter 0405: Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Butter | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 4051000 ? It includes Butter ### How to bill mixed items when Butter is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Butter and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Butter? If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Butter? Under HSN 04051000, Butter attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Any import/export nuance for Butter? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Does ‘pre‑packaged & labelled’ change GST on Butter? Yes. When Butter is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil. ### Are e‑way bill and e‑invoice required for Butter? e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 04051000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,560 Cr (+188.94% YoY) — 0.0424% of India's total exports - Imports: ₹17 Cr (+90.32% YoY) — 0.0003% of India's total imports - Trade balance: ₹1,543 Cr (Surplus); surplus rank #253 of 12657 HSN codes - Share of Sub-Chapter 0405: 48.43% of its exports; import side 85.23% - Rank within Sub-Chapter 0405: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 11.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #356 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +331.11% in FY 2021-22 - Contribution to Sub-Ch. 0405: 48.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04051000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0405 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0405 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 807.64 | 0.0353% | — | 56.59% | 6.87 | 0.0002% | — | 48.14% | +800.77 | #417 | | FY 2019-20 | 368.73 | 0.0168% | −54.34% | 41.16% | 12.26 | 0.0004% | +78.46% | 93.37% | +356.47 | #837 | | FY 2020-21 | 149.94 | 0.0070% | −59.34% | 19.75% | 21.60 | 0.0007% | +76.18% | 93.47% | +128.34 | #1656 | | FY 2021-22 | 646.41 | 0.0206% | +331.11% | 43.90% | 4.23 | 0.0001% | −80.42% | 67.25% | +642.18 | #675 | | FY 2022-23 | 346.49 | 0.0096% | −46.40% | 28.96% | 8.82 | 0.0002% | +108.51% | 53.78% | +337.67 | #1211 | | FY 2023-24 | 540.02 | 0.0149% | +55.85% | 36.90% | 9.19 | 0.0002% | +4.20% | 62.95% | +530.83 | #894 | | FY 2024-25 | 1,560.36 | 0.0424% | +188.94% | 48.43% | 17.49 | 0.0003% | +90.32% | 85.23% | +1,542.87 | #356 | - CAGR (7-year): exports 11.60%/yr, imports 16.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 04051000 export-import analysis ### Consistent export growth: 11.60% CAGR over 7 years India's exports under HSN Code 04051000 have grown at a compound annual rate of 11.60% over 7 fiscal years, rising from ₹807.64 Crore in FY 2018-19 to ₹1,560.36 Crore in FY 2024-25. ### HSN Code 04051000 ranked #356 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04051000 ranks #356 out of 12657 HSN codes by total export value. Within Sub-Chapter 0405, it ranks #1 of 5. By trade surplus, it ranks #253 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 04051000 exports The strongest single-year export movement for HSN Code 04051000 was recorded in FY 2021-22, when exports surged by 331.11% over the prior year. ### India maintains a trade surplus of ₹1,542.87 Crore in HSN Code 04051000 goods In FY 2024-25, India's exports of ₹1,560.36 Cr exceeded imports of ₹17.49 Cr, resulting in a trade surplus of ₹1,542.87 Crore — ranking #253 of 12657 by surplus magnitude. ### Import growth of 16.85% CAGR signals rising demand for Butter India's imports under HSN Code 04051000 have grown at 16.85% CAGR, reaching ₹17.49 Crore in FY 2024-25. ### HSN Code 04051000 contributes 48.43% of Sub-Chapter 0405 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 0405, HSN Code 04051000 ranks #1 by export value — accounting for 48.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 85.23% share (rank #1). ## Related HSN Codes in Sub-Chapter 0405 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 04051000: Butter (this hsn code) | ₹1,560 Cr | | #2 | [HSN Code 04059020: Butter, Dairy Spreads & Milk Fats](https://busy.in/hsn/hsn-04059020/) | ₹995 Cr | | #3 | [HSN Code 04059090: Butter & Other Milk-Derived Fats and Dairy Spreads](https://busy.in/hsn/hsn-04059090/) | ₹559 Cr | | #4 | [HSN Code 04059010: Other\|Butter Oil](https://busy.in/hsn/hsn-04059010/) | ₹108 Cr | | #5 | [HSN Code 04052000: Dairy Spreads](https://busy.in/hsn/hsn-04052000/) | < ₹1 Crore |