Find GST Rates & HSN
HSN Code 04059090: Butter & Other Milk-Derived Fats and Dairy Spreads
HSN Code 04059090 represents Butter & Other Milk-Derived Fats and Dairy Spreads under GST classification. This code helps businesses identify Butter & Other Milk-Derived Fats and Dairy Spreads 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 Butter & Other Milk-Derived Fats and Dairy Spreads.
Don’t Let HSN Mistakes Affect Your GST Filing
Manage correct HSN codes and GST rates with BUSY.
Description of Goods for HSN Code 04059090
HSN Code 04059090 relates to the following description.
What does HSN Code 04059090 not include?
Butter & Other Milk-Derived Fats and Dairy Spreads does not include products with the following descriptions.
Butter
Dairy spreads
Other:Butter oil
Other: Ghee
Stop worrying about
HSN & TAX compliance
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Trade Performance — HSN Code 04059090 in FY 2024-25
India’s Exports
FY 2024-25₹559 Cr
0.0152% of India’s total exports
India’s Imports
FY 2024-25Nil
0.0000% of India’s total imports
Trade Balance
FY 2024-25₹559 Cr
Surplus rank #571 of 12657 HSN codes
% of Sub-Chapter 0405
FY 2024-2517.34%
Share of Sub-Chapter 0405’s total exports in FY 2024-25
Import side: 0.00% of Sub-Chapter 0405’s imports
Rank Within Sub-Chapter 0405
FY 2024-25#3 of 5
Position by export value among HSN codes in Sub-Chapter 0405
At a glance
27.37%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#909
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+911.22%
Peak Growth Year
FY 2024-25 · strongest single-year move
17.34%
Contribution to Sub-Ch. 0405
Share of Sub-Chapter 0405 exports in FY 2024-25
India Export-Import Trade Statistics for 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.
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
CAGR · 7-Year
Exports
27.37% /yr
Imports
—
reference, FY 2024-25
Export
₹3,221.89 Cr
Import
₹20.52 Cr
Trade Balance
+3,201.37
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.
Frequently Asked Questions
Clear answers to common queries about HSN Code 04059090 and GST compliance.
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.