---
title: "HSN Code for Other |Dried | HSN 04089100 GST Rate"
description: "Find HSN and GST Rates for 04089100 related to Other |Dried with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-04089100/"
---

# HSN Code 04089100: Other |Dried

- [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 0408: Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other :Dried | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 4089100 ?

It includes Other |Dried

### Does ‘pre‑packaged & labelled’ change GST on Other /Dried?

Yes. When Other /Dried 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.

### How much GST applies to Other /Dried?

Under HSN 04089100, Other /Dried attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Other /Dried?

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 to bill mixed items when Other /Dried is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Other /Dried and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Any import/export nuance for Other /Dried?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Is ITC allowed for costs used to trade Other /Dried?

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.

## India's trade performance: HSN Code 04089100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹186 Cr (−10.46% YoY) — 0.0051% of India's total exports
- Imports: ₹2 Cr (+202.86% YoY) — 0.0000% of India's total imports
- Trade balance: ₹184 Cr (Surplus); surplus rank #1199 of 12657 HSN codes
- Share of Sub-Chapter 0408: 37.65% of its exports; import side 33.18%
- Rank within Sub-Chapter 0408: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 9.61% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1909 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +128.06% in FY 2022-23
- Contribution to Sub-Ch. 0408: 37.65% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 04089100

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. 0408 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0408 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 107.36 | 0.0047% | — | 38.17% | < ₹1 Crore | 0.0000% | — | 11.89% | +107.14 | #1928 |
| FY 2019-20 | 110.25 | 0.0050% | +2.69% | 40.79% | 1.89 | 0.0001% | +759.09% | 79.75% | +108.36 | #1910 |
| FY 2020-21 | 87.64 | 0.0041% | −20.51% | 40.00% | < ₹1 Crore | 0.0000% | −99.47% | 100.00% | +87.63 | #2211 |
| FY 2021-22 | 94.70 | 0.0030% | +8.06% | 41.73% | < ₹1 Crore | 0.0000% | +3,900.00% | 32.52% | +94.30 | #2489 |
| FY 2022-23 | 215.97 | 0.0060% | +128.06% | 43.67% | Nil | 0.0000% | −100.00% | — | +215.97 | #1650 |
| FY 2023-24 | 207.97 | 0.0057% | −3.70% | 41.35% | < ₹1 Crore | 0.0000% | — | 62.50% | +207.27 | #1745 |
| FY 2024-25 | 186.21 | 0.0051% | −10.46% | 37.65% | 2.12 | 0.0000% | +202.86% | 33.18% | +184.09 | #1909 |

- CAGR (7-year): exports 9.61%/yr, imports 45.88%/yr (consistently Surplus)

## Key trade insights: HSN Code 04089100 export-import analysis

### Consistent export growth: 9.61% CAGR over 7 years

India's exports under HSN Code 04089100 have grown at a compound annual rate of 9.61% over 7 fiscal years, rising from ₹107.36 Crore in FY 2018-19 to ₹186.21 Crore in FY 2024-25.

### HSN Code 04089100 ranked #1909 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 04089100 ranks #1909 out of 12657 HSN codes by total export value. Within Sub-Chapter 0408, it ranks #2 of 4. By trade surplus, it ranks #1199 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 04089100 exports

The strongest single-year export movement for HSN Code 04089100 was recorded in FY 2022-23, when exports surged by 128.06% over the prior year.

### India maintains a trade surplus of ₹184.09 Crore in HSN Code 04089100 goods

In FY 2024-25, India's exports of ₹186.21 Cr exceeded imports of ₹2.12 Cr, resulting in a trade surplus of ₹184.09 Crore — ranking #1199 of 12657 by surplus magnitude.

### Import growth of 45.88% CAGR signals rising demand for Other |Dried

India's imports under HSN Code 04089100 have grown at 45.88% CAGR, reaching ₹2.12 Crore in FY 2024-25.

### HSN Code 04089100 contributes 37.65% of Sub-Chapter 0408 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 0408, HSN Code 04089100 ranks #2 by export value — accounting for 37.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 33.18% share (rank #2).

## Related HSN Codes in Sub-Chapter 0408

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 04081100: Dried egg yolks](https://busy.in/hsn/hsn-04081100/) | ₹234 Cr |
| #2 | HSN Code 04089100: Other \|Dried (this hsn code) | ₹186 Cr |
| #3 | [HSN Code 04081900: Egg yolks (Other)](https://busy.in/hsn/hsn-04081900/) | ₹56 Cr |
| #4 | [HSN Code 04089900: Birds' Eggs & Egg Yolks, Fresh or Preserved](https://busy.in/hsn/hsn-04089900/) | ₹19 Cr |