What products are classified under HSN 4079000 ?
It includes Fresh, Preserved or Cooked Birds’ Eggs
HSN Code 04079000 represents Fresh, Preserved or Cooked Birds’ Eggs under GST classification. This code helps businesses identify Fresh, Preserved or Cooked Birds’ Eggs correctly for billing, taxation, and trade. With HSN Code 04079000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh, Preserved or Cooked Birds’ Eggs.
HSN Code 04079000 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% |
Fresh, Preserved or Cooked Birds’ Eggs 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 | |
| Other fresh eggs:Of fowls of the species Gallus domesticus | |
| Other fresh eggs: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
Other fresh eggs:Of fowls of the species Gallus domesticus
Other fresh eggs:other
It includes Fresh, Preserved or Cooked Birds’ Eggs
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Use separate invoice lines per HSN. Apply TBD for Fresh, Preserved or Cooked Birds’ Eggs and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.
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.
Yes. When Fresh, Preserved or Cooked Birds’ Eggs 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.
Under HSN 04079000, Fresh, Preserved or Cooked Birds’ Eggs attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.