--- title: "HSN Code for Other Animal Bladders/Stomachs | HSN 05040059 GST Rate" description: "Find HSN and GST Rates for 05040059 related to Other Animal Bladders/Stomachs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05040059/" --- # HSN Code 05040059: Other Animal Bladders/Stomachs - [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 :Bladders and stomachs : 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 :Bladders and stomachs : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 5040059 ? It includes Other Animal Bladders/Stomachs ### Is ITC allowed for costs used to trade Other Animal Bladders/Stomachs? 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. ### How much GST applies to Other Animal Bladders/Stomachs? Under HSN 05040059, Other Animal Bladders/Stomachs 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 Bladders/Stomachs? Yes. When Other Animal Bladders/Stomachs 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 Bladders/Stomachs is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other Animal Bladders/Stomachs and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Any import/export nuance for Other Animal Bladders/Stomachs? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ## India's trade performance: HSN Code 05040059 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹461 Cr (+20.66% YoY) — 0.0125% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹461 Cr (Surplus); surplus rank #682 of 12657 HSN codes - Share of Sub-Chapter 0504: 91.15% of its exports; import side 0.00% - Rank within Sub-Chapter 0504: #1 of 8 by export value ### Key metrics - Export CAGR: -0.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1075 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.00% in FY 2023-24 - Contribution to Sub-Ch. 0504: 91.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05040059 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 | 468.57 | 0.0205% | — | 97.48% | Nil | 0.0000% | — | — | +468.57 | #684 | | FY 2019-20 | 386.24 | 0.0175% | −17.57% | 96.92% | Nil | 0.0000% | — | — | +386.24 | #807 | | FY 2020-21 | 405.82 | 0.0189% | +5.07% | 97.43% | Nil | 0.0000% | — | 0.00% | +405.82 | #815 | | FY 2021-22 | 452.33 | 0.0144% | +11.46% | 95.42% | Nil | 0.0000% | — | 0.00% | +452.33 | #934 | | FY 2022-23 | 310.49 | 0.0086% | −31.36% | 95.24% | Nil | 0.0000% | — | — | +310.49 | #1297 | | FY 2023-24 | 381.89 | 0.0106% | +23.00% | 95.66% | Nil | 0.0000% | — | 0.00% | +381.89 | #1192 | | FY 2024-25 | 460.80 | 0.0125% | +20.66% | 91.15% | Nil | 0.0000% | — | 0.00% | +460.80 | #1075 | - CAGR (7-year): exports -0.28%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 05040059 export-import analysis ### Export decline: -0.28% CAGR over 7 years India's exports under HSN Code 05040059 have declined at a compound annual rate of -0.28% over 7 fiscal years, falling from ₹468.57 Crore in FY 2018-19 to ₹460.80 Crore in FY 2024-25. ### HSN Code 05040059 ranked #1075 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05040059 ranks #1075 out of 12657 HSN codes by total export value. Within Sub-Chapter 0504, it ranks #1 of 8. By trade surplus, it ranks #682 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 05040059 exports The strongest single-year export movement for HSN Code 05040059 was recorded in FY 2023-24, when exports surged by 23.00% over the prior year. ### India maintains a trade surplus of ₹460.80 Crore in HSN Code 05040059 goods In FY 2024-25, India's exports of ₹460.80 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹460.80 Crore — ranking #682 of 12657 by surplus magnitude. ### HSN Code 05040059 contributes 91.15% of Sub-Chapter 0504 exports — ranked #1 Among the 8 HSN codes under Sub-Chapter 0504, HSN Code 05040059 ranks #1 by export value — accounting for 91.15% 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 (this hsn code) | ₹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)](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/) | — |