What products are classified under HSN 4071990 ?
It includes Other Aquatic Invertebrates
HSN Code 04071990 represents Edible Wild Animal Products under GST classification. This code helps businesses identify Edible Wild Animal Products correctly for billing, taxation, and trade. With HSN Code 04071990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Edible Wild Animal Products.
HSN Code 04071990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 0407 | Birds' eggs, in shell, fresh, preserved or cooked | Other | 0% | 0% | 0% | 0% |
Edible Wild Animal Products does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fertilised eggs for incubation:other:other | |
| Fertilised eggs for incubation:Of fowls of the species Gallus domesticus | |
| Fertilised eggs for incubation:Other: Of ducks | |
| Other fresh eggs:Of fowls of the species Gallus domesticus | |
| Other fresh eggs:other | |
| Other |
Fertilised eggs for incubation:other:other
Fertilised eggs for incubation:Of fowls of the species Gallus domesticus
Fertilised eggs for incubation:Other: Of ducks
Other fresh eggs:Of fowls of the species Gallus domesticus
Other fresh eggs:other
Other
It includes Other Aquatic Invertebrates
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply for food items.
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.