---
title: "HSN Code for Turtle eggs and bird nests | HSN 04109020 GST Rate"
description: "Find HSN and GST Rates for 04109020 related to Turtle eggs and bird nests with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-04109020/"
---

# HSN Code 04109020: Turtle eggs and bird nests

- [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 0410: Edible insects & products](https://busy.in/hsn/sub-chapter-0410/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other :Turtle eggs and Salanganes’ nests (“birds’ nests”) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 4109020 ?

It includes Turtle eggs and bird nests

### Is ITC allowed for costs used to trade Turtle eggs and bird nests?

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.

### Are e‑way bill and e‑invoice required for Turtle eggs and bird nests?

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 Turtle eggs and bird nests?

Under HSN 04109020, Turtle eggs and bird nests attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Turtle eggs and bird nests is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Turtle eggs and bird nests and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Any import/export nuance for Turtle eggs and bird nests?

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