--- title: "HSN Code for Birds' Eggs & Egg Yolks, Fresh or Preserved | HSN 04089900 GST Rate" description: "Find HSN and GST Rates for 04089900 related to Birds' Eggs & Egg Yolks, Fresh or Preserved with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-04089900/" --- # HSN Code 04089900: Birds' Eggs & Egg Yolks, Fresh or Preserved - [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:Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 4089900 ? It includes Birds' Eggs & Egg Yolks, Fresh or Preserved ### Does ‘pre‑packaged & labelled’ change GST on Birds' Eggs & Egg Yolks, Fresh or Preserved? Yes. When Birds' Eggs & Egg Yolks, Fresh or Preserved 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 to bill mixed items when Birds' Eggs & Egg Yolks, Fresh or Preserved is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Birds' Eggs & Egg Yolks, Fresh or Preserved and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Birds' Eggs & Egg Yolks, Fresh or Preserved? Under HSN 04089900, Birds' Eggs & Egg Yolks, Fresh or Preserved 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 Birds' Eggs & Egg Yolks, Fresh or Preserved? 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. ### Is ITC allowed for costs used to trade Birds' Eggs & Egg Yolks, Fresh or Preserved? 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 04089900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹19 Cr (+17.43% YoY) — 0.0005% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2884 of 12657 HSN codes - Share of Sub-Chapter 0408: 3.75% of its exports; import side 0.00% - Rank within Sub-Chapter 0408: #4 of 4 by export value ### Key metrics - Export CAGR: 19.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4987 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +168.51% in FY 2022-23 - Contribution to Sub-Ch. 0408: 3.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 04089900 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 | 6.30 | 0.0003% | — | 2.24% | Nil | 0.0000% | — | 0.00% | +6.30 | #5571 | | FY 2019-20 | 3.53 | 0.0002% | −43.97% | 1.31% | Nil | 0.0000% | — | 0.00% | +3.53 | #6257 | | FY 2020-21 | 2.82 | 0.0001% | −20.11% | 1.29% | Nil | 0.0000% | — | 0.00% | +2.82 | #6616 | | FY 2021-22 | 4.89 | 0.0002% | +73.40% | 2.15% | Nil | 0.0000% | — | 0.00% | +4.89 | #6377 | | FY 2022-23 | 13.13 | 0.0004% | +168.51% | 2.65% | Nil | 0.0000% | — | — | +13.13 | #5280 | | FY 2023-24 | 15.78 | 0.0004% | +20.18% | 3.14% | Nil | 0.0000% | — | 0.00% | +15.78 | #5101 | | FY 2024-25 | 18.53 | 0.0005% | +17.43% | 3.75% | Nil | 0.0000% | — | 0.00% | +18.53 | #4987 | - CAGR (7-year): exports 19.70%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 04089900 export-import analysis ### Consistent export growth: 19.70% CAGR over 7 years India's exports under HSN Code 04089900 have grown at a compound annual rate of 19.70% over 7 fiscal years, rising from ₹6.30 Crore in FY 2018-19 to ₹18.53 Crore in FY 2024-25. ### HSN Code 04089900 ranked #4987 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 04089900 ranks #4987 out of 12657 HSN codes by total export value. Within Sub-Chapter 0408, it ranks #4 of 4. By trade surplus, it ranks #2884 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 04089900 exports The strongest single-year export movement for HSN Code 04089900 was recorded in FY 2022-23, when exports surged by 168.51% over the prior year. ### India maintains a trade surplus of ₹18.53 Crore in HSN Code 04089900 goods In FY 2024-25, India's exports of ₹18.53 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹18.53 Crore — ranking #2884 of 12657 by surplus magnitude. ### HSN Code 04089900 contributes 3.75% of Sub-Chapter 0408 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 0408, HSN Code 04089900 ranks #4 by export value — accounting for 3.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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](https://busy.in/hsn/hsn-04089100/) | ₹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 (this hsn code) | ₹19 Cr |