--- title: "HSN Code for Other Animal Guts | HSN 05040039 GST Rate" description: "Find HSN and GST Rates for 05040039 related to Other Animal Guts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05040039/" --- # HSN Code 05040039: Other Animal Guts - [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 : Other (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 : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 5040039 ? It includes Other Animal Guts ### Is ITC allowed for costs used to trade Other Animal Guts? 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 Other Animal Guts? 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 Other Animal Guts? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How much GST applies to Other Animal Guts? Under HSN 05040039, Other Animal Guts attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Does ‘pre‑packaged & labelled’ change GST on Other Animal Guts? Yes. When Other Animal Guts 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 Other Animal Guts is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other Animal Guts and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 05040039 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (−25.50% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3534 of 12657 HSN codes - Share of Sub-Chapter 0504: 1.41% of its exports; import side 0.00% - Rank within Sub-Chapter 0504: #4 of 8 by export value ### Key metrics - Export CAGR: -4.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6207 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +78.08% in FY 2021-22 - Contribution to Sub-Ch. 0504: 1.41% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05040039 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 | 9.58 | 0.0004% | — | 1.99% | Nil | 0.0000% | — | — | +9.58 | #5032 | | FY 2019-20 | 9.25 | 0.0004% | −3.44% | 2.32% | Nil | 0.0000% | — | — | +9.25 | #5108 | | FY 2020-21 | 10.22 | 0.0005% | +10.49% | 2.45% | < ₹1 Crore | 0.0000% | — | 100.00% | +9.73 | #5043 | | FY 2021-22 | 18.20 | 0.0006% | +78.08% | 3.84% | < ₹1 Crore | 0.0000% | −55.10% | 100.00% | +17.98 | #4714 | | FY 2022-23 | 9.75 | 0.0003% | −46.43% | 2.99% | Nil | 0.0000% | −100.00% | — | +9.75 | #5661 | | FY 2023-24 | 9.57 | 0.0003% | −1.85% | 2.40% | Nil | 0.0000% | — | 0.00% | +9.57 | #5791 | | FY 2024-25 | 7.13 | 0.0002% | −25.50% | 1.41% | Nil | 0.0000% | — | 0.00% | +7.13 | #6207 | - CAGR (7-year): exports -4.80%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 05040039 export-import analysis ### Export decline: -4.80% CAGR over 7 years India's exports under HSN Code 05040039 have declined at a compound annual rate of -4.80% over 7 fiscal years, falling from ₹9.58 Crore in FY 2018-19 to ₹7.13 Crore in FY 2024-25. ### HSN Code 05040039 ranked #6207 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05040039 ranks #6207 out of 12657 HSN codes by total export value. Within Sub-Chapter 0504, it ranks #4 of 8. By trade surplus, it ranks #3534 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 05040039 exports The strongest single-year export movement for HSN Code 05040039 was recorded in FY 2021-22, when exports surged by 78.08% over the prior year. ### India maintains a trade surplus of ₹7.13 Crore in HSN Code 05040039 goods In FY 2024-25, India's exports of ₹7.13 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹7.13 Crore — ranking #3534 of 12657 by surplus magnitude. ### HSN Code 05040039 contributes 1.41% of Sub-Chapter 0504 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 0504, HSN Code 05040039 ranks #4 by export value — accounting for 1.41% 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)](https://busy.in/hsn/hsn-05040010/) | ₹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 (this hsn code) | ₹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/) | — |