--- title: "HSN Code for Other|Butter Oil | HSN 04059010 GST Rate" description: "Find HSN and GST Rates for 04059010 related to Other|Butter Oil with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04059010/" --- # HSN Code 04059010: Other|Butter Oil - [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 | | --- | --- | --- | --- | --- | | Other:Butter oil | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 4059010 ? It includes Other|Butter Oil ### Any import/export nuance for Other/Butter Oil? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How much GST applies to Other/Butter Oil? Under HSN 04059010, Other/Butter Oil attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Is ITC allowed for costs used to trade Other/Butter Oil? 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. ### Does ‘pre‑packaged & labelled’ change GST on Other/Butter Oil? Yes. When Other/Butter Oil 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. ### How to bill mixed items when Other/Butter Oil is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other/Butter Oil and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 04059010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹108 Cr (+177.20% YoY) — 0.0029% of India's total exports - Imports: < ₹1 Crore (−54.93% YoY) — 0.0000% of India's total imports - Trade balance: ₹107 Cr (Surplus); surplus rank #1565 of 12657 HSN codes - Share of Sub-Chapter 0405: 3.34% of its exports; import side 3.12% - Rank within Sub-Chapter 0405: #4 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 24.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2564 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +10,812.50% in FY 2021-22 - Contribution to Sub-Ch. 0405: 3.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04059010 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 | 28.47 | 0.0012% | — | 1.99% | Nil | 0.0000% | — | 0.00% | +28.47 | #3637 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −99.96% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.23% | −0.02 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +3,100.00% | 0.04% | Nil | 0.0000% | −100.00% | 0.00% | +0.32 | #8563 | | FY 2021-22 | 34.92 | 0.0011% | +10,812.50% | 2.37% | 1.22 | 0.0000% | — | 19.40% | +33.70 | #3857 | | FY 2022-23 | 11.96 | 0.0003% | −65.75% | 1.00% | Nil | 0.0000% | −100.00% | 0.00% | +11.96 | #5392 | | FY 2023-24 | 38.81 | 0.0011% | +224.50% | 2.65% | 1.42 | 0.0000% | — | 9.73% | +37.39 | #3879 | | FY 2024-25 | 107.58 | 0.0029% | +177.20% | 3.34% | < ₹1 Crore | 0.0000% | −54.93% | 3.12% | +106.94 | #2564 | - CAGR (7-year): exports 24.80%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 04059010 export-import analysis ### Consistent export growth: 24.80% CAGR over 7 years India's exports under HSN Code 04059010 have grown at a compound annual rate of 24.80% over 7 fiscal years, rising from ₹28.47 Crore in FY 2018-19 to ₹107.58 Crore in FY 2024-25. ### HSN Code 04059010 ranked #2564 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04059010 ranks #2564 out of 12657 HSN codes by total export value. Within Sub-Chapter 0405, it ranks #4 of 5. By trade surplus, it ranks #1565 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 04059010 exports The strongest single-year export movement for HSN Code 04059010 was recorded in FY 2021-22, when exports surged by 10,812.50% over the prior year. ### India maintains a trade surplus of ₹106.94 Crore in HSN Code 04059010 goods In FY 2024-25, India's exports of ₹107.58 Cr exceeded imports of ₹0.64 Cr, resulting in a trade surplus of ₹106.94 Crore — ranking #1565 of 12657 by surplus magnitude. ### HSN Code 04059010 contributes 3.34% of Sub-Chapter 0405 exports — ranked #4 Among the 5 HSN codes under Sub-Chapter 0405, HSN Code 04059010 ranks #4 by export value — accounting for 3.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.12% share (rank #3). ## 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](https://busy.in/hsn/hsn-04051000/) | ₹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 (this hsn code) | ₹108 Cr | | #5 | [HSN Code 04052000: Dairy Spreads](https://busy.in/hsn/hsn-04052000/) | < ₹1 Crore |