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HSN Code 04059090: Other Fats and Oils Derived From Milk
HSN Code 04059090 represents Other Fats and Oils Derived From Milk under GST classification. This code helps businesses identify Other Fats and Oils Derived From Milk correctly for billing, taxation, and trade. With HSN Code 04059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Fats and Oils Derived From Milk.
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Description of Goods for HSN Code 04059090
HSN Code 04059090 relates to the following description.
What does HSN Code 04059090 not include?
Other Fats and Oils Derived From Milk does not include products with the following descriptions.
Butter
Dairy spreads
Other:Butter oil
Other: Ghee
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India’s Trade Performance — HSN Code 04059090 in FY 2025-26
India’s Exports
FY 2025-26₹483 Cr
0.0124% of India’s total exports
India’s Imports
FY 2025-26Nil
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹483 Cr
Surplus rank #699 of 12872 HSN codes
% of Sub-Chapter 0405
FY 2025-2619.20%
Share of Sub-Chapter 0405’s total exports in FY 2025-26
Import side: 0.00% of Sub-Chapter 0405’s imports
Rank Within Sub-Chapter 0405
FY 2025-26#3 of 5
Position by export value among HSN codes in Sub-Chapter 0405
At a glance
20.53%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1133
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+911.22%
Peak Growth Year
FY 2024-25 · strongest single-year move
19.20%
Contribution to Sub-Ch. 0405
Share of Sub-Chapter 0405 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 04059090
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+130.84
Exports
130.84 ₹ Cr
0.0057% share
— YoY
9.17% of Sub-Ch. 0405
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 0405
Balance
+86.39
Exports
86.39 ₹ Cr
0.0039% share
−33.97% YoY
9.64% of Sub-Ch. 0405
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 0405
Balance
+41.25
Exports
41.26 ₹ Cr
0.0019% share
−52.24% YoY
5.43% of Sub-Ch. 0405
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.04% of Sub-Ch. 0405
Balance
+190.69
Exports
190.71 ₹ Cr
0.0061% share
+362.22% YoY
12.95% of Sub-Ch. 0405
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+100.00% YoY
0.32% of Sub-Ch. 0405
Balance
+161.90
Exports
167.30 ₹ Cr
0.0046% share
−12.28% YoY
13.99% of Sub-Ch. 0405
Imports
5.40 ₹ Cr
0.0001% share
+26,900.00% YoY
32.93% of Sub-Ch. 0405
Balance
+55.23
Exports
55.25 ₹ Cr
0.0015% share
−66.98% YoY
3.78% of Sub-Ch. 0405
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−99.63% YoY
0.14% of Sub-Ch. 0405
Balance
+558.70
Exports
558.70 ₹ Cr
0.0152% share
+911.22% YoY
17.34% of Sub-Ch. 0405
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 0405
Balance
+483.44
Exports
483.44 ₹ Cr
0.0124% share
−13.47% YoY
19.20% of Sub-Ch. 0405
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 0405
CAGR · 8-Year
Exports
20.53% /yr
Imports
—
reference, FY 2025-26
Export
₹2,518.25 Cr
Import
₹48.19 Cr
Trade Balance
+2,470.06
Key Trade Insights: HSN Code 04059090 Export-Import Analysis
Consistent Export Growth: 20.53% CAGR Over 8 Years
India's exports under HSN Code 04059090 have grown at a compound annual rate of 20.53% over 8 fiscal years, rising from ₹130.84 Crore in FY 2018-19 to ₹483.44 Crore in FY 2025-26.
HSN Code 04059090 Ranked #1133 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 04059090 ranks #1133 out of 12872 HSN codes by total export value. Within Sub-Chapter 0405, it ranks #3 of 5. By trade surplus, it ranks #699 of 12872.
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 ₹483.44 Crore in HSN Code 04059090 Goods
In FY 2025-26, India's exports of ₹483.44 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹483.44 Crore — ranking #699 of 12872 by surplus magnitude.
HSN Code 04059090 Contributes 19.20% 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 19.20% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share.
Frequently Asked Questions
Clear answers to common queries about HSN Code 04059090 and GST compliance.
What products are classified under HSN 4059090 ?
It includes Other Fats and Oils Derived From Milk
How to bill mixed items when Other Fats and Oils Derived From Milk is sold with exempt goods?
Use separate invoice lines per HSN. Apply TBD for Other Fats and Oils Derived From Milk and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Is ITC allowed for costs used to trade Other Fats and Oils Derived From Milk?
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 Other Fats and Oils Derived From Milk?
Under HSN 04059090, Other Fats and Oils Derived From Milk 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 Other Fats and Oils Derived From Milk?
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 Other Fats and Oils Derived From Milk?
Yes. When Other Fats and Oils Derived From Milk 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.