--- title: "HSN Code for Other Crushed Acid-Treated Bones/Horns | HSN 05061019 GST Rate" description: "Find HSN and GST Rates for 05061019 related to Other Crushed Acid-Treated Bones/Horns with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05061019/" --- # HSN Code 05061019: Other Crushed Acid-Treated Bones/Horns - [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 0506: Animal byproducts](https://busy.in/hsn/sub-chapter-0506/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ossein and bones treated with acid : Bones, including horn-cores, crushed : Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 5061019 ? It includes Other Crushed Acid-Treated Bones/Horns ### Does ‘pre‑packaged & labelled’ change GST on Other Crushed Acid-Treated Bones/Horns? Yes. When Other Crushed Acid-Treated Bones/Horns 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 Crushed Acid-Treated Bones/Horns is sold with exempt goods? Use separate invoice lines per HSN. Apply TBD for Other Crushed Acid-Treated Bones/Horns and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Are e‑way bill and e‑invoice required for Other Crushed Acid-Treated Bones/Horns? 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. ### Is ITC allowed for costs used to trade Other Crushed Acid-Treated Bones/Horns? 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 Other Crushed Acid-Treated Bones/Horns? 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 05061019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (−5.59% YoY) — 0.0002% of India's total exports - Imports: ₹9 Cr (−29.65% YoY) — 0.0002% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8122 of 12657 HSN codes - Share of Sub-Chapter 0506: 7.70% of its exports; import side 45.85% - Rank within Sub-Chapter 0506: #2 of 12 by export value; import-side #2 ### Key metrics - Export CAGR: -6.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6086 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +54.64% in FY 2021-22 - Contribution to Sub-Ch. 0506: 7.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05061019 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. 0506 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0506 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 11.29 | 0.0005% | — | 13.04% | 3.61 | 0.0001% | — | 67.73% | +7.68 | #4857 | | FY 2019-20 | 5.98 | 0.0003% | −47.03% | 6.00% | 3.48 | 0.0001% | −3.60% | 70.16% | +2.50 | #5639 | | FY 2020-21 | 5.07 | 0.0002% | −15.22% | 6.01% | 2.86 | 0.0001% | −17.82% | 47.51% | +2.21 | #5923 | | FY 2021-22 | 7.84 | 0.0002% | +54.64% | 6.74% | 10.27 | 0.0002% | +259.09% | 71.62% | −2.43 | #5794 | | FY 2022-23 | 7.19 | 0.0002% | −8.29% | 4.76% | 11.87 | 0.0002% | +15.58% | 75.03% | −4.68 | #6046 | | FY 2023-24 | 8.23 | 0.0002% | +14.46% | 6.51% | 13.49 | 0.0002% | +13.65% | 68.62% | −5.26 | #5977 | | FY 2024-25 | 7.77 | 0.0002% | −5.59% | 7.70% | 9.49 | 0.0002% | −29.65% | 45.85% | −1.72 | #6086 | - CAGR (7-year): exports -6.04%/yr, imports 17.48%/yr (consistently Deficit) ## Key trade insights: HSN Code 05061019 export-import analysis ### Export decline: -6.04% CAGR over 7 years India's exports under HSN Code 05061019 have declined at a compound annual rate of -6.04% over 7 fiscal years, falling from ₹11.29 Crore in FY 2018-19 to ₹7.77 Crore in FY 2024-25. ### HSN Code 05061019 ranked #6086 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05061019 ranks #6086 out of 12657 HSN codes by total export value. Within Sub-Chapter 0506, it ranks #2 of 12. By trade surplus, it ranks #8122 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 05061019 exports The strongest single-year export movement for HSN Code 05061019 was recorded in FY 2021-22, when exports surged by 54.64% over the prior year. ### India records a trade deficit of ₹1.72 Crore in HSN Code 05061019 goods In FY 2024-25, India's imports of ₹9.49 Cr exceeded exports of ₹7.77 Cr, resulting in a trade deficit of ₹1.72 Crore — ranking #8122 of 12657 by surplus magnitude. ### Import growth of 17.48% CAGR signals rising demand for Other Crushed Acid-Treated Bones/Horns India's imports under HSN Code 05061019 have grown at 17.48% CAGR, reaching ₹9.49 Crore in FY 2024-25. ### HSN Code 05061019 contributes 7.70% of Sub-Chapter 0506 exports — ranked #2 Among the 12 HSN codes under Sub-Chapter 0506, HSN Code 05061019 ranks #2 by export value — accounting for 7.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.85% share (rank #2). ## Related HSN Codes in Sub-Chapter 0506 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 05061039: Ossein](https://busy.in/hsn/hsn-05061039/) | ₹91 Cr | | #2 | HSN Code 05061019: Other Crushed Acid-Treated Bones/Horns (this hsn code) | ₹8 Cr | | #3 | [HSN Code 05061029: Bone grist, treated with acid](https://busy.in/hsn/hsn-05061029/) | ₹1 Cr | | #4 | [HSN Code 05069019: Other \| Bone Meal](https://busy.in/hsn/hsn-05069019/) | < ₹1 Crore | | #5 | [HSN Code 05069099: Animal Bones and Horn-Cores – Untreated or Simply Processed \| Other](https://busy.in/hsn/hsn-05069099/) | < ₹1 Crore | | #6 | [HSN Code 05061011: Crushed bones, wild animals](https://busy.in/hsn/hsn-05061011/) | < ₹1 Crore | | #6 | [HSN Code 05061049: Other Non-Crushed Acid-Treated Bones/Horns](https://busy.in/hsn/hsn-05061049/) | < ₹1 Crore | | — | [HSN Code 05061041: Wild Animal Bones and Horns](https://busy.in/hsn/hsn-05061041/) | Nil | | — | [HSN Code 05069011: Other \| Bone Meal](https://busy.in/hsn/hsn-05069011/) | Nil | | — | [HSN Code 05061021: Bone grist, wild animals](https://busy.in/hsn/hsn-05061021/) | — |