HSN Code 04051000: Butter
HSN Code 04051000 represents Butter under GST classification. This code helps businesses identify Butter correctly for billing, taxation, and trade. With HSN Code 04051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Butter.
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Description of Goods for HSN Code 04051000
HSN Code 04051000 relates to the following description.
What does HSN Code 04051000 not include?
Butter does not include products with the following descriptions.
Dairy spreads
Other:Butter oil
Other: Ghee
Other:Other
India’s Trade Performance — HSN Code 04051000 in FY 2024-25
India’s Exports
FY 2024-25₹1,560 Cr
0.0424% of India’s total exports
India’s Imports
FY 2024-25₹17 Cr
0.0003% of India’s total imports
Trade Balance
FY 2024-25₹1,543 Cr
Surplus rank #253 of 12657 HSN codes
% of Sub-Chapter 0405
FY 2024-2548.43%
Share of Sub-Chapter 0405’s total exports in FY 2024-25
Import side: 85.23% of Sub-Chapter 0405’s imports
Rank Within Sub-Chapter 0405
FY 2024-25#1 of 5
Position by export value among HSN codes in Sub-Chapter 0405
Import-side rank: #1 of 5
At a glance
11.60%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#356
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+331.11%
Peak Growth Year
FY 2021-22 · strongest single-year move
48.43%
Contribution to Sub-Ch. 0405
Share of Sub-Chapter 0405 exports in FY 2024-25
India Export-Import Trade Statistics for 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.
Balance
+800.77
Exports
807.64 ₹ Cr
0.0353% share
— YoY
56.59% of Sub-Ch. 0405
Imports
6.87 ₹ Cr
0.0002% share
— YoY
48.14% of Sub-Ch. 0405
Balance
+356.47
Exports
368.73 ₹ Cr
0.0168% share
−54.34% YoY
41.16% of Sub-Ch. 0405
Imports
12.26 ₹ Cr
0.0004% share
+78.46% YoY
93.37% of Sub-Ch. 0405
Balance
+128.34
Exports
149.94 ₹ Cr
0.0070% share
−59.34% YoY
19.75% of Sub-Ch. 0405
Imports
21.60 ₹ Cr
0.0007% share
+76.18% YoY
93.47% of Sub-Ch. 0405
Balance
+642.18
Exports
646.41 ₹ Cr
0.0206% share
+331.11% YoY
43.90% of Sub-Ch. 0405
Imports
4.23 ₹ Cr
0.0001% share
−80.42% YoY
67.25% of Sub-Ch. 0405
Balance
+337.67
Exports
346.49 ₹ Cr
0.0096% share
−46.40% YoY
28.96% of Sub-Ch. 0405
Imports
8.82 ₹ Cr
0.0002% share
+108.51% YoY
53.78% of Sub-Ch. 0405
Balance
+530.83
Exports
540.02 ₹ Cr
0.0149% share
+55.85% YoY
36.90% of Sub-Ch. 0405
Imports
9.19 ₹ Cr
0.0002% share
+4.20% YoY
62.95% of Sub-Ch. 0405
Balance
+1,542.87
Exports
1,560.36 ₹ Cr
0.0424% share
+188.94% YoY
48.43% of Sub-Ch. 0405
Imports
17.49 ₹ Cr
0.0003% share
+90.32% YoY
85.23% of Sub-Ch. 0405
CAGR · 7-Year
Exports
11.60% /yr
Imports
16.85% /yr
reference, FY 2024-25
Export
₹3,221.89 Cr
Import
₹20.52 Cr
Trade Balance
+3,201.37
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).
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Frequently Asked Questions
Clear answers to common queries about HSN Code 04051000 and GST compliance.
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.