---
title: "HSN Code for Other Non-Crushed Acid-Treated Bones/Horns | HSN 05061049 GST Rate"
description: "Find HSN and GST Rates for 05061049 related to Other Non-Crushed Acid-Treated Bones/Horns with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-05061049/"
---

# HSN Code 05061049: Other Non-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, horn-cones and parts thereof, not crushed : Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 5061049 ?

It includes Other Non-Crushed Acid-Treated Bones/Horns

### Does ‘pre‑packaged & labelled’ change GST on Other Non-Crushed Acid-Treated Bones/Horns?

Yes. When Other Non-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.

### Is ITC allowed for costs used to trade Other Non-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 Non-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.

### How to bill mixed items when Other Non-Crushed Acid-Treated Bones/Horns is sold with exempt goods?

Use separate invoice lines per HSN. Apply TBD for Other Non-Crushed Acid-Treated Bones/Horns and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Other Non-Crushed Acid-Treated Bones/Horns?

Under HSN 05061049, Other Non-Crushed Acid-Treated Bones/Horns attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

## India's trade performance: HSN Code 05061049 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore — 0.0000% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7128 of 12657 HSN codes
- Share of Sub-Chapter 0506: 0.01% of its exports; import side 0.10%
- Rank within Sub-Chapter 0506: #6 of 12 by export value; import-side #3

### Key metrics

- Export CAGR: -10.91% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,300.00% in FY 2022-23
- Contribution to Sub-Ch. 0506: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 05061049

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 | < ₹1 Crore | 0.0000% | — | 0.02% | < ₹1 Crore | 0.0000% | — | 15.95% | −0.83 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +750.00% | 0.17% | < ₹1 Crore | 0.0000% | −90.59% | 1.61% | +0.09 | #8918 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +12.50% | 1.50% | −0.09 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.01 | #10198 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +1,300.00% | 0.09% | Nil | 0.0000% | — | 0.00% | +0.14 | #9481 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.10% | −0.01 | #10437 |

- CAGR (7-year): exports -10.91%/yr, imports -46.47%/yr (consistently Deficit)

## Key trade insights: HSN Code 05061049 export-import analysis

### Export decline: -10.91% CAGR over 7 years

India's exports under HSN Code 05061049 have declined at a compound annual rate of -10.91% over 7 fiscal years, falling from ₹0.02 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25.

### HSN Code 05061049 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 05061049 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 0506, it ranks #6 of 12. By trade surplus, it ranks #7128 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 05061049 exports

The strongest single-year export movement for HSN Code 05061049 was recorded in FY 2022-23, when exports surged by 1,300.00% over the prior year.

### India records a trade deficit of ₹0.01 Crore in HSN Code 05061049 goods

In FY 2024-25, India's imports of ₹0.02 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7128 of 12657 by surplus magnitude.

### Import growth of -46.47% CAGR signals stable import dependency for Other Non-Crushed Acid-Treated Bones/Horns

India's imports under HSN Code 05061049 have grown at -46.47% CAGR, reaching ₹0.02 Crore in FY 2024-25.

### HSN Code 05061049 contributes 0.01% of Sub-Chapter 0506 exports — ranked #6

Among the 12 HSN codes under Sub-Chapter 0506, HSN Code 05061049 ranks #6 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #3).

## 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](https://busy.in/hsn/hsn-05061019/) | ₹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 (this hsn code) | < ₹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/) | — |