--- title: "HSN Code for Ambergris, castoreum, civet and musk; other | HSN 05100099 GST Rate" description: "Find HSN and GST Rates for 05100099 related to Ambergris, castoreum, civet and musk; other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-05100099/" --- # HSN Code 05100099: Ambergris, castoreum, civet and musk; other - [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 0510: Ambergris for pharmaceuticals](https://busy.in/hsn/sub-chapter-0510/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved : Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 5100099 ? It includes Ambergris, castoreum, civet and musk; other ### Do e‑way bill and e‑invoice apply for Ambergris, castoreum, civet and musk; other? 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. ### How should mixed supplies be billed when Ambergris, castoreum, civet and musk; other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ambergris, castoreum, civet and musk; other; Nil for exempt items if applicable). ### Any common misclassification issue with Ambergris, castoreum, civet and musk; other? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Ambergris, castoreum, civet and musk; other? 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. ### Can we claim ITC on inputs used to trade Ambergris, castoreum, civet and musk; other? 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. ## India's trade performance: HSN Code 05100099 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹43 Cr (+30.35% YoY) — 0.0012% of India's total exports - Imports: ₹67 Cr (−37.54% YoY) — 0.0011% of India's total imports - Trade balance: −₹25 Cr (Deficit); surplus rank #9698 of 12657 HSN codes - Share of Sub-Chapter 0510: 95.99% of its exports; import side 100.00% - Rank within Sub-Chapter 0510: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 0.69% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3846 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +158.66% in FY 2023-24 - Contribution to Sub-Ch. 0510: 95.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 05100099 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. 0510 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0510 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 40.93 | 0.0018% | — | 90.75% | 7.48 | 0.0002% | — | 100.00% | +33.45 | #3170 | | FY 2019-20 | 23.68 | 0.0011% | −42.15% | 88.42% | 28.56 | 0.0009% | +281.82% | 100.00% | −4.88 | #3897 | | FY 2020-21 | 16.51 | 0.0008% | −30.28% | 89.44% | 20.98 | 0.0007% | −26.54% | 100.00% | −4.47 | #4455 | | FY 2021-22 | 12.17 | 0.0004% | −26.29% | 91.85% | 36.71 | 0.0008% | +74.98% | 96.12% | −24.54 | #5229 | | FY 2022-23 | 12.65 | 0.0003% | +3.94% | 78.04% | 100.28 | 0.0017% | +173.17% | 100.00% | −87.63 | #5327 | | FY 2023-24 | 32.72 | 0.0009% | +158.66% | 86.84% | 107.90 | 0.0019% | +7.60% | 100.00% | −75.18 | #4122 | | FY 2024-25 | 42.65 | 0.0012% | +30.35% | 95.99% | 67.39 | 0.0011% | −37.54% | 100.00% | −24.74 | #3846 | - CAGR (7-year): exports 0.69%/yr, imports 44.25%/yr (consistently Deficit) ## Key trade insights: HSN Code 05100099 export-import analysis ### Consistent export growth: 0.69% CAGR over 7 years India's exports under HSN Code 05100099 have grown at a compound annual rate of 0.69% over 7 fiscal years, rising from ₹40.93 Crore in FY 2018-19 to ₹42.65 Crore in FY 2024-25. ### HSN Code 05100099 ranked #3846 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 05100099 ranks #3846 out of 12657 HSN codes by total export value. Within Sub-Chapter 0510, it ranks #1 of 5. By trade surplus, it ranks #9698 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 05100099 exports The strongest single-year export movement for HSN Code 05100099 was recorded in FY 2023-24, when exports surged by 158.66% over the prior year. ### India records a trade deficit of ₹24.74 Crore in HSN Code 05100099 goods In FY 2024-25, India's imports of ₹67.39 Cr exceeded exports of ₹42.65 Cr, resulting in a trade deficit of ₹24.74 Crore — ranking #9698 of 12657 by surplus magnitude. ### Import growth of 44.25% CAGR signals rising demand for Ambergris, castoreum, civet and musk; other India's imports under HSN Code 05100099 have grown at 44.25% CAGR, reaching ₹67.39 Crore in FY 2024-25. ### HSN Code 05100099 contributes 95.99% of Sub-Chapter 0510 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 0510, HSN Code 05100099 ranks #1 by export value — accounting for 95.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 0510 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 05100099: Ambergris, castoreum, civet and musk; other (this hsn code) | ₹43 Cr | | #2 | [HSN Code 05100020: Ambergris, castoreum, civet and musk; ox gallstone](https://busy.in/hsn/hsn-05100020/) | ₹2 Cr | | — | [HSN Code 05100010: Ambergris, Castoreum, Civet & Other Animal Products](https://busy.in/hsn/hsn-05100010/) | Nil | | — | [HSN Code 05100030: Ambergris, castoreum, civet and musk; placenta (frozen)](https://busy.in/hsn/hsn-05100030/) | — | | — | [HSN Code 05100091: Ambergris, castoreum, civet and musk; wild animal products](https://busy.in/hsn/hsn-05100091/) | — |