---
title: "HSN Code for Other | Tortoise-Shell | HSN 05079060 GST Rate"
description: "Find HSN and GST Rates for 05079060 related to Other | Tortoise-Shell with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-05079060/"
---

# HSN Code 05079060: Other | Tortoise-Shell

- [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 0507: Unworked ivory, horn, or beaks](https://busy.in/hsn/sub-chapter-0507/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Tortoise-shell | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 5079060 ?

It includes Other | Tortoise-Shell

### How should mixed supplies be billed when Other / Tortoise-Shell is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Tortoise-Shell; Nil for exempt items if applicable).

### How much GST applies to Other / Tortoise-Shell?

Under HSN 05079060, Other / Tortoise-Shell attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Other / Tortoise-Shell?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other / Tortoise-Shell?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Other / Tortoise-Shell?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.