--- title: "HSN Code for Cattle Guts (Natural Food Casings) | HSN 05040010 GST Rate" description: "Find HSN and GST Rates for 05040010 related to Cattle Guts (Natural Food Casings) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05040010/" --- # HSN Code 05040010: Cattle Guts (Natural Food Casings) - [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/) - [Chapter 05: Other Products of Animal Origin](https://busy.in/hsn/chapter-05/) - [Sub-chapter 0504: Animal guts & bladders](https://busy.in/hsn/sub-chapter-0504/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked : Guts of cattle for natural food casings (other than those pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% | | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked : Guts of cattle for natural food casings | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 5040010 ? It includes Cattle Guts (Natural Food Casings) ### How much GST applies to Cattle Guts (Natural Food Casings)? Under HSN 05040010, Cattle Guts (Natural Food Casings) 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 Cattle Guts (Natural Food Casings)? 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. ### Any import/export nuance for Cattle Guts (Natural Food Casings)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How to bill mixed items when Cattle Guts (Natural Food Casings) is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Cattle Guts (Natural Food Casings) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Cattle Guts (Natural Food Casings)? 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. ### Does ‘pre‑packaged & labelled’ change GST on Cattle Guts (Natural Food Casings)? Yes. When Cattle Guts (Natural Food Casings) 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. ## India's trade performance: HSN Code 05040010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹27 Cr (+11,062.50% YoY) — 0.0007% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹27 Cr (Surplus); surplus rank #2618 of 12657 HSN codes - Share of Sub-Chapter 0504: 5.30% of its exports; import side 0.00% - Rank within Sub-Chapter 0504: #2 of 8 by export value ### Key metrics - Export CAGR: 108.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4483 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +11,062.50% in FY 2024-25 - Contribution to Sub-Ch. 0504: 5.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05040010 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. 0504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0504 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.07% | Nil | 0.0000% | — | — | +0.33 | #8468 | | FY 2019-20 | 1.84 | 0.0001% | +457.58% | 0.46% | Nil | 0.0000% | — | — | +1.84 | #7021 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | — | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.06% | < ₹1 Crore | 0.0000% | — | 0.42% | +0.23 | #9327 | | FY 2024-25 | 26.79 | 0.0007% | +11,062.50% | 5.30% | Nil | 0.0000% | −100.00% | 0.00% | +26.79 | #4483 | - CAGR (7-year): exports 108.09%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 05040010 export-import analysis ### Consistent export growth: 108.09% CAGR over 7 years India's exports under HSN Code 05040010 have grown at a compound annual rate of 108.09% over 7 fiscal years, rising from ₹0.33 Crore in FY 2018-19 to ₹26.79 Crore in FY 2024-25. ### HSN Code 05040010 ranked #4483 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05040010 ranks #4483 out of 12657 HSN codes by total export value. Within Sub-Chapter 0504, it ranks #2 of 8. By trade surplus, it ranks #2618 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 05040010 exports The strongest single-year export movement for HSN Code 05040010 was recorded in FY 2024-25, when exports surged by 11,062.50% over the prior year. ### India maintains a trade surplus of ₹26.79 Crore in HSN Code 05040010 goods In FY 2024-25, India's exports of ₹26.79 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹26.79 Crore — ranking #2618 of 12657 by surplus magnitude. ### HSN Code 05040010 contributes 5.30% of Sub-Chapter 0504 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 0504, HSN Code 05040010 ranks #2 by export value — accounting for 5.30% 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 0504 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 05040059: Other Animal Bladders/Stomachs](https://busy.in/hsn/hsn-05040059/) | ₹461 Cr | | #2 | HSN Code 05040010: Cattle Guts (Natural Food Casings) (this hsn code) | ₹27 Cr | | #3 | [HSN Code 05040020: Sheep/Goat Guts (Natural Food Casings)](https://busy.in/hsn/hsn-05040020/) | ₹10 Cr | | #4 | [HSN Code 05040039: Other Animal Guts](https://busy.in/hsn/hsn-05040039/) | ₹7 Cr | | #5 | [HSN Code 05040049: Other Animal Guts (Non-Casing)](https://busy.in/hsn/hsn-05040049/) | < ₹1 Crore | | — | [HSN Code 05040031: Guts For Natural Casings](https://busy.in/hsn/hsn-05040031/) | — | | — | [HSN Code 05040041: Wild Animal Guts](https://busy.in/hsn/hsn-05040041/) | — | | — | [HSN Code 05040051: Wild Animal Bladders/Stomachs](https://busy.in/hsn/hsn-05040051/) | — |