HSN Code 05040039: Other Animal Guts

HSN Code 05040039 represents Other Animal Guts under GST classification. This code helps businesses identify Other Animal Guts correctly for billing, taxation, and trade. With HSN Code 05040039, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Animal Guts.

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Description of Goods for HSN Code 05040039

HSN Code 05040039 relates to the following description.

Description of Goods

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)

Chapter

05 - Products of animal origin, not elsewhere specified or included

Sub Chapter

0504 - Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

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

Chapter

05 - Products of animal origin, not elsewhere specified or included

Sub Chapter

0504 - Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 05040039 not include?

Other Animal Guts does not include products with the following descriptions.

HSN Code 05040010

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)

HSN Code 05040010

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

HSN Code 05040020

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked : Guts of sheep and goats for natural food casings (other than those pre-packaged and labelled unit container)

HSN Code 05040020

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked : Guts of sheep and goats for natural food casings

HSN Code 05040031

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)

HSN Code 05040031

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

HSN Code 05040041

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Guts other than for natural food castings : Of wild animals (other than those pre-packaged and labelled in unit container)

HSN Code 05040041

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Guts other than for natural food castings : Of wild animals

HSN Code 05040049

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Guts other than for natural food castings : Other (other than those pre-packaged and labelled unit container)

HSN Code 05040049

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Guts other than for natural food castings : Other

HSN Code 05040051

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Bladders and stomachs : Of wild animals (other than those pre-packaged and labelled unit container)

HSN Code 05040051

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Bladders and stomachs : Of wild animals

HSN Code 05040059

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Bladders and stomachs : Other (other than those pre-packaged and labelled unit container)

HSN Code 05040059

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked :Bladders and stomachs : Other

India’s Trade Performance — HSN Code 05040039 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹7 Cr

−25.50% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹7 Cr

Trade Surplus

Surplus rank #3534 of 12657 HSN codes

% of Sub-Chapter 0504

FY 2024-25

1.41%

Share of Sub-Chapter 0504’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 0504’s imports

Rank Within Sub-Chapter 0504

FY 2024-25

#4 of 8

Position by export value among HSN codes in Sub-Chapter 0504

At a glance

−4.80%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6207

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+78.08%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.41%

Contribution to Sub-Ch. 0504

Share of Sub-Chapter 0504 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5032

Balance

+9.58

Exports

9.58 ₹ Cr

0.0004% share

— YoY

1.99% of Sub-Ch. 0504

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 0504

FY 2019-20 Exp. Rank #5108

Balance

+9.25

Exports

9.25 ₹ Cr

0.0004% share

−3.44% YoY

2.32% of Sub-Ch. 0504

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 0504

FY 2020-21 Exp. Rank #5043

Balance

+9.73

Exports

10.22 ₹ Cr

0.0005% share

+10.49% YoY

2.45% of Sub-Ch. 0504

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

100.00% of Sub-Ch. 0504

FY 2021-22 Exp. Rank #4714

Balance

+17.98

Exports

18.20 ₹ Cr

0.0006% share

+78.08% YoY

3.84% of Sub-Ch. 0504

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−55.10% YoY

100.00% of Sub-Ch. 0504

FY 2022-23 Exp. Rank #5661

Balance

+9.75

Exports

9.75 ₹ Cr

0.0003% share

−46.43% YoY

2.99% of Sub-Ch. 0504

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

— of Sub-Ch. 0504

FY 2023-24 Exp. Rank #5791

Balance

+9.57

Exports

9.57 ₹ Cr

0.0003% share

−1.85% YoY

2.40% of Sub-Ch. 0504

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0504

FY 2024-25 Exp. Rank #6207

Balance

+7.13

Exports

7.13 ₹ Cr

0.0002% share

−25.50% YoY

1.41% of Sub-Ch. 0504

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0504

CAGR · 7-Year

Exports

−4.80% /yr

Imports

—

Consistently Surplus
Sub-Chapter 0504 total

reference, FY 2024-25

Export

₹505.53 Cr

Import

₹3.26 Cr

Trade Balance

+502.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 05040039 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.