--- title: "HSN Code for Butter & Other Milk-Derived Fats and Dairy Spreads | HSN 04059090 GST Rate" description: "Find HSN and GST Rates for 04059090 related to Butter & Other Milk-Derived Fats and Dairy Spreads with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04059090/" --- # HSN Code 04059090: Butter & Other Milk-Derived Fats and Dairy Spreads - [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:Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 4059090 ? It includes Butter & Other Milk-Derived Fats and Dairy Spreads ### How to bill mixed items when Butter & Other Milk-Derived Fats and Dairy Spreads is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Butter & Other Milk-Derived Fats and Dairy Spreads and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Butter & Other Milk-Derived Fats and Dairy Spreads? 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 & Other Milk-Derived Fats and Dairy Spreads? Under HSN 04059090, Butter & Other Milk-Derived Fats and Dairy Spreads 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 & Other Milk-Derived Fats and Dairy Spreads? 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 & Other Milk-Derived Fats and Dairy Spreads? Yes. When Butter & Other Milk-Derived Fats and Dairy Spreads 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. ## India's trade performance: HSN Code 04059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹559 Cr (+911.22% YoY) — 0.0152% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹559 Cr (Surplus); surplus rank #571 of 12657 HSN codes - Share of Sub-Chapter 0405: 17.34% of its exports; import side 0.00% - Rank within Sub-Chapter 0405: #3 of 5 by export value ### Key metrics - Export CAGR: 27.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #909 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +911.22% in FY 2024-25 - Contribution to Sub-Ch. 0405: 17.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04059090 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 | 130.84 | 0.0057% | — | 9.17% | Nil | 0.0000% | — | 0.00% | +130.84 | #1715 | | FY 2019-20 | 86.39 | 0.0039% | −33.97% | 9.64% | Nil | 0.0000% | — | 0.00% | +86.39 | #2179 | | FY 2020-21 | 41.26 | 0.0019% | −52.24% | 5.43% | < ₹1 Crore | 0.0000% | — | 0.04% | +41.25 | #3212 | | FY 2021-22 | 190.71 | 0.0061% | +362.22% | 12.95% | < ₹1 Crore | 0.0000% | +100.00% | 0.32% | +190.69 | #1697 | | FY 2022-23 | 167.30 | 0.0046% | −12.28% | 13.99% | 5.40 | 0.0001% | +26,900.00% | 32.93% | +161.90 | #1911 | | FY 2023-24 | 55.25 | 0.0015% | −66.98% | 3.78% | < ₹1 Crore | 0.0000% | −99.63% | 0.14% | +55.23 | #3385 | | FY 2024-25 | 558.70 | 0.0152% | +911.22% | 17.34% | Nil | 0.0000% | −100.00% | 0.00% | +558.70 | #909 | - CAGR (7-year): exports 27.37%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 04059090 export-import analysis ### Consistent export growth: 27.37% CAGR over 7 years India's exports under HSN Code 04059090 have grown at a compound annual rate of 27.37% over 7 fiscal years, rising from ₹130.84 Crore in FY 2018-19 to ₹558.70 Crore in FY 2024-25. ### HSN Code 04059090 ranked #909 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04059090 ranks #909 out of 12657 HSN codes by total export value. Within Sub-Chapter 0405, it ranks #3 of 5. By trade surplus, it ranks #571 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 04059090 exports The strongest single-year export movement for HSN Code 04059090 was recorded in FY 2024-25, when exports surged by 911.22% over the prior year. ### India maintains a trade surplus of ₹558.70 Crore in HSN Code 04059090 goods In FY 2024-25, India's exports of ₹558.70 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹558.70 Crore — ranking #571 of 12657 by surplus magnitude. ### HSN Code 04059090 contributes 17.34% of Sub-Chapter 0405 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 0405, HSN Code 04059090 ranks #3 by export value — accounting for 17.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 (this hsn code) | ₹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 |