--- title: "HSN Code for Fertilised Eggs – Fowls | HSN 04071100 GST Rate" description: "Find HSN and GST Rates for 04071100 related to Fertilised Eggs – Fowls with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04071100/" --- # HSN Code 04071100: Fertilised Eggs – Fowls - [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 0407: Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Fertilised eggs for incubation:Of fowls of the species Gallus domesticus | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 4071100 ? It includes Fertilised Eggs – Fowls ### Any import/export nuance for Fertilised Eggs – Fowls? 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 Fertilised Eggs – Fowls? Yes. When Fertilised Eggs – Fowls 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. ### Is ITC allowed for costs used to trade Fertilised Eggs – Fowls? 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 to bill mixed items when Fertilised Eggs – Fowls is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Fertilised Eggs – Fowls and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Are e‑way bill and e‑invoice required for Fertilised Eggs – Fowls? e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Fertilised Eggs – Fowls? Under HSN 04071100, Fertilised Eggs – Fowls attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ## India's trade performance: HSN Code 04071100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹219 Cr (+30.55% YoY) — 0.0059% of India's total exports - Imports: < ₹1 Crore (+266.67% YoY) — 0.0000% of India's total imports - Trade balance: ₹219 Cr (Surplus); surplus rank #1086 of 12657 HSN codes - Share of Sub-Chapter 0407: 26.93% of its exports; import side 14.77% - Rank within Sub-Chapter 0407: #2 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: 10.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1749 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.11% in FY 2021-22 - Contribution to Sub-Ch. 0407: 26.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04071100 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. 0407 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0407 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 117.60 | 0.0051% | — | 34.92% | 1.76 | 0.0000% | — | 22.80% | +115.84 | #1830 | | FY 2019-20 | 131.61 | 0.0060% | +11.91% | 51.31% | < ₹1 Crore | 0.0000% | −94.89% | 1.73% | +131.52 | #1712 | | FY 2020-21 | 69.72 | 0.0032% | −47.03% | 39.53% | < ₹1 Crore | 0.0000% | +66.67% | 7.43% | +69.57 | #2475 | | FY 2021-22 | 109.54 | 0.0035% | +57.11% | 43.92% | Nil | 0.0000% | −100.00% | 0.00% | +109.54 | #2288 | | FY 2022-23 | 162.10 | 0.0045% | +47.98% | 32.04% | Nil | 0.0000% | — | 0.00% | +162.10 | #1957 | | FY 2023-24 | 167.73 | 0.0046% | +3.47% | 17.94% | < ₹1 Crore | 0.0000% | — | 2.00% | +167.61 | #1978 | | FY 2024-25 | 218.97 | 0.0059% | +30.55% | 26.93% | < ₹1 Crore | 0.0000% | +266.67% | 14.77% | +218.53 | #1749 | - CAGR (7-year): exports 10.92%/yr, imports -20.63%/yr (consistently Surplus) ## Key trade insights: HSN Code 04071100 export-import analysis ### Consistent export growth: 10.92% CAGR over 7 years India's exports under HSN Code 04071100 have grown at a compound annual rate of 10.92% over 7 fiscal years, rising from ₹117.60 Crore in FY 2018-19 to ₹218.97 Crore in FY 2024-25. ### HSN Code 04071100 ranked #1749 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04071100 ranks #1749 out of 12657 HSN codes by total export value. Within Sub-Chapter 0407, it ranks #2 of 7. By trade surplus, it ranks #1086 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 04071100 exports The strongest single-year export movement for HSN Code 04071100 was recorded in FY 2021-22, when exports surged by 57.11% over the prior year. ### India maintains a trade surplus of ₹218.53 Crore in HSN Code 04071100 goods In FY 2024-25, India's exports of ₹218.97 Cr exceeded imports of ₹0.44 Cr, resulting in a trade surplus of ₹218.53 Crore — ranking #1086 of 12657 by surplus magnitude. ### Import growth of -20.63% CAGR signals stable import dependency for Fertilised Eggs – Fowls India's imports under HSN Code 04071100 have grown at -20.63% CAGR, reaching ₹0.44 Crore in FY 2024-25. ### HSN Code 04071100 contributes 26.93% of Sub-Chapter 0407 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 0407, HSN Code 04071100 ranks #2 by export value — accounting for 26.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.77% share (rank #2). ## Related HSN Codes in Sub-Chapter 0407 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 04072100: Fresh fowl eggs](https://busy.in/hsn/hsn-04072100/) | ₹575 Cr | | #2 | HSN Code 04071100: Fertilised Eggs – Fowls (this hsn code) | ₹219 Cr | | #3 | [HSN Code 04079000: Fresh, Preserved or Cooked Birds’ Eggs](https://busy.in/hsn/hsn-04079000/) | ₹19 Cr | | — | [HSN Code 04071910: Fertilised Eggs – Ducks](https://busy.in/hsn/hsn-04071910/) | Nil | | — | [HSN Code 04071990: Edible Wild Animal Products](https://busy.in/hsn/hsn-04071990/) | Nil | | — | [HSN Code 04072900: Other Fresh Eggs\|Other](https://busy.in/hsn/hsn-04072900/) | Nil | | — | [HSN Code 04070090: Fertilised Eggs – Other](https://busy.in/hsn/hsn-04070090/) | — |