HSN Code 04059010: Other|Butter Oil

HSN Code 04059010 represents Other|Butter Oil under GST classification. This code helps businesses identify Other|Butter Oil correctly for billing, taxation, and trade. With HSN Code 04059010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other|Butter Oil.

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Description of Goods for HSN Code 04059010

HSN Code 04059010 relates to the following description.

Description of Goods

Other:Butter oil

Chapter

04 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Sub Chapter

0405 - Butter and other fats and oils derived from milk; dairy spreads

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 04059010 not include?

Other|Butter Oil does not include products with the following descriptions.

India’s Trade Performance — HSN Code 04059010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹108 Cr

+177.20% vs FY 2023-24

0.0029% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−54.93% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹107 Cr

Trade Surplus

Surplus rank #1565 of 12657 HSN codes

% of Sub-Chapter 0405

FY 2024-25

3.34%

Share of Sub-Chapter 0405’s total exports in FY 2024-25

Import side: 3.12% of Sub-Chapter 0405’s imports

Rank Within Sub-Chapter 0405

FY 2024-25

#4 of 5

Position by export value among HSN codes in Sub-Chapter 0405

Import-side rank: #3 of 5

At a glance

24.80%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2564

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+10,812.50%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.34%

Contribution to Sub-Ch. 0405

Share of Sub-Chapter 0405 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3637

Balance

+28.47

Exports

28.47 ₹ Cr

0.0012% share

YoY

1.99% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0405

FY 2019-20 Exp. Rank #9870

Balance

−0.02

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−99.96% YoY

0.00% of Sub-Ch. 0405

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.23% of Sub-Ch. 0405

FY 2020-21 Exp. Rank #8563

Balance

+0.32

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+3,100.00% YoY

0.04% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0405

FY 2021-22 Exp. Rank #3857

Balance

+33.70

Exports

34.92 ₹ Cr

0.0011% share

+10,812.50% YoY

2.37% of Sub-Ch. 0405

Imports

1.22 ₹ Cr

0.0000% share

YoY

19.40% of Sub-Ch. 0405

FY 2022-23 Exp. Rank #5392

Balance

+11.96

Exports

11.96 ₹ Cr

0.0003% share

−65.75% YoY

1.00% of Sub-Ch. 0405

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0405

FY 2023-24 Exp. Rank #3879

Balance

+37.39

Exports

38.81 ₹ Cr

0.0011% share

+224.50% YoY

2.65% of Sub-Ch. 0405

Imports

1.42 ₹ Cr

0.0000% share

YoY

9.73% of Sub-Ch. 0405

FY 2024-25 Exp. Rank #2564

Balance

+106.94

Exports

107.58 ₹ Cr

0.0029% share

+177.20% YoY

3.34% of Sub-Ch. 0405

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−54.93% YoY

3.12% of Sub-Ch. 0405

CAGR · 7-Year

Exports

24.80% /yr

Imports

Consistently Surplus
Sub-Chapter 0405 total

reference, FY 2024-25

Export

₹3,221.89 Cr

Import

₹20.52 Cr

Trade Balance

+3,201.37

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 04059010 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.