---
title: "HSN Code for Guts For Natural Casings | HSN 05040031 GST Rate"
description: "Find HSN and GST Rates for 05040031 related to Guts For Natural Casings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-05040031/"
---

# HSN Code 05040031: Guts For Natural 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 other animals for natural food casings : Of wild animals (other than those pre-packaged and labelled in 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 other animals for natural food casings : Of wild animals | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 5040031 ?

It includes Guts For Natural Casings

### How much GST applies to Guts For Natural Casings?

Under HSN 05040031, Guts For Natural Casings attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Is ITC allowed for costs used to trade Guts For Natural 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.

### Any import/export nuance for Guts For Natural Casings?

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

### Does ‘pre‑packaged & labelled’ change GST on Guts For Natural Casings?

Yes. When Guts For Natural 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.

### Are e‑way bill and e‑invoice required for Guts For Natural 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.