--- title: "HSN Code for Other Animal Guts (Non-Casing) | HSN 05040049 GST Rate" description: "Find HSN and GST Rates for 05040049 related to Other Animal Guts (Non-Casing) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05040049/" --- # HSN Code 05040049: Other Animal Guts (Non-Casing) - [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 other than for natural food castings : Other (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 other than for natural food castings : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 5040049 ? It includes Other Animal Guts (Non-Casing) ### Are e‑way bill and e‑invoice required for Other Animal Guts (Non-Casing)? 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 (Non-Casing)? 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 Other Animal Guts (Non-Casing) is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other Animal Guts (Non-Casing) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Other Animal Guts (Non-Casing)? Under HSN 05040049, Other Animal Guts (Non-Casing) 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 (Non-Casing)? Yes. When Other Animal Guts (Non-Casing) 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 05040049 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−92.05% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4922 of 12657 HSN codes - Share of Sub-Chapter 0504: 0.07% of its exports; import side 0.00% - Rank within Sub-Chapter 0504: #5 of 8 by export value ### Key metrics - National export rank: #9089 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,366.67% in FY 2021-22 - Contribution to Sub-Ch. 0504: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05040049 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | — | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | — | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.04% | Nil | 0.0000% | — | 0.00% | +0.15 | #9034 | | FY 2021-22 | 2.20 | 0.0001% | +1,366.67% | 0.46% | Nil | 0.0000% | — | 0.00% | +2.20 | #7204 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | — | 0.00 | — | | FY 2023-24 | 4.53 | 0.0001% | — | 1.13% | Nil | 0.0000% | — | 0.00% | +4.53 | #6689 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −92.05% | 0.07% | Nil | 0.0000% | — | 0.00% | +0.36 | #9089 | ## Key trade insights: HSN Code 05040049 export-import analysis ### Export snapshot for HSN Code 05040049 India exported ₹0.36 Crore worth of Other Animal Guts (Non-Casing) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 05040049 ranked #9089 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05040049 ranks #9089 out of 12657 HSN codes by total export value. Within Sub-Chapter 0504, it ranks #5 of 8. By trade surplus, it ranks #4922 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 05040049 exports The strongest single-year export movement for HSN Code 05040049 was recorded in FY 2021-22, when exports surged by 1,366.67% over the prior year. ### India maintains a trade surplus of ₹0.36 Crore in HSN Code 05040049 goods In FY 2024-25, India's exports of ₹0.36 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.36 Crore — ranking #4922 of 12657 by surplus magnitude. ### HSN Code 05040049 contributes 0.07% of Sub-Chapter 0504 exports — ranked #5 Among the 8 HSN codes under Sub-Chapter 0504, HSN Code 05040049 ranks #5 by export value — accounting for 0.07% 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](https://busy.in/hsn/hsn-05040039/) | ₹7 Cr | | #5 | HSN Code 05040049: Other Animal Guts (Non-Casing) (this hsn code) | < ₹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/) | — |