---
title: "HSN Code for Penicillin & Salts (e.g., Procaine Penicillin) | HSN 35040091 GST Rate"
description: "Find HSN and GST Rates for 35040091 related to Penicillin & Salts (e.g., Procaine Penicillin) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-35040091/"
---

# HSN Code 35040091: Penicillin & Salts (e.g., Procaine Penicillin)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 35: Albuminoidal Substances, Modified Starches, Glues, Enzymes](https://busy.in/hsn/chapter-35/)
- [Sub-chapter 3504: Peptones & Protein Derivatives](https://busy.in/hsn/sub-chapter-3504/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed : Other : Isolated soya protein | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 35040091 ?

It includes Penicillin & Salts (e.g., Procaine Penicillin)

### Do e‑way bill and e‑invoice apply for Penicillin & Salts (e.g., Procaine Penicillin)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How should mixed supplies be billed when Penicillin & Salts (e.g., Procaine Penicillin) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Penicillin & Salts (e.g., Procaine Penicillin); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Penicillin & Salts (e.g., Procaine Penicillin)?

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

### Any common misclassification issue with Penicillin & Salts (e.g., Procaine Penicillin)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Penicillin & Salts (e.g., Procaine Penicillin)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 35040091 (FY 2024-25)

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

- Exports: ₹17 Cr (−6.62% YoY) — 0.0005% of India's total exports
- Imports: ₹338 Cr (−4.32% YoY) — 0.0056% of India's total imports
- Trade balance: −₹321 Cr (Deficit); surplus rank #11624 of 12657 HSN codes
- Share of Sub-Chapter 3504: 5.26% of its exports; import side 54.77%
- Rank within Sub-Chapter 3504: #3 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 37.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5063 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +348.80% in FY 2020-21
- Contribution to Sub-Ch. 3504: 5.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 35040091

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. 3504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3504 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.54 | 0.0001% | — | 3.17% | 183.25 | 0.0051% | — | 70.11% | −180.71 | #6677 |
| FY 2019-20 | 3.75 | 0.0002% | +47.64% | 4.88% | 159.52 | 0.0048% | −12.95% | 66.74% | −155.77 | #6186 |
| FY 2020-21 | 16.83 | 0.0008% | +348.80% | 14.00% | 190.20 | 0.0065% | +19.23% | 63.15% | −173.37 | #4432 |
| FY 2021-22 | 39.01 | 0.0012% | +131.79% | 23.52% | 368.70 | 0.0081% | +93.85% | 74.18% | −329.69 | #3710 |
| FY 2022-23 | 23.50 | 0.0006% | −39.76% | 14.03% | 429.83 | 0.0075% | +16.58% | 70.06% | −406.33 | #4482 |
| FY 2023-24 | 18.73 | 0.0005% | −20.30% | 8.06% | 353.26 | 0.0063% | −17.81% | 64.31% | −334.53 | #4859 |
| FY 2024-25 | 17.49 | 0.0005% | −6.62% | 5.26% | 338.00 | 0.0056% | −4.32% | 54.77% | −320.51 | #5063 |

- CAGR (7-year): exports 37.93%/yr, imports 10.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 35040091 export-import analysis

### Consistent export growth: 37.93% CAGR over 7 years

India's exports under HSN Code 35040091 have grown at a compound annual rate of 37.93% over 7 fiscal years, rising from ₹2.54 Crore in FY 2018-19 to ₹17.49 Crore in FY 2024-25.

### HSN Code 35040091 ranked #5063 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 35040091 ranks #5063 out of 12657 HSN codes by total export value. Within Sub-Chapter 3504, it ranks #3 of 3. By trade surplus, it ranks #11624 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 35040091 exports

The strongest single-year export movement for HSN Code 35040091 was recorded in FY 2020-21, when exports surged by 348.80% over the prior year.

### India records a trade deficit of ₹320.51 Crore in HSN Code 35040091 goods

In FY 2024-25, India's imports of ₹338.00 Cr exceeded exports of ₹17.49 Cr, resulting in a trade deficit of ₹320.51 Crore — ranking #11624 of 12657 by surplus magnitude.

### Import growth of 10.74% CAGR signals rising demand for Penicillin & Salts (e.g., Procaine Penicillin)

India's imports under HSN Code 35040091 have grown at 10.74% CAGR, reaching ₹338.00 Crore in FY 2024-25.

### HSN Code 35040091 contributes 5.26% of Sub-Chapter 3504 exports — ranked #3

Among the 3 HSN codes under Sub-Chapter 3504, HSN Code 35040091 ranks #3 by export value — accounting for 5.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 54.77% share (rank #1).

## Related HSN Codes in Sub-Chapter 3504

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 35040010: Other Protein Substances](https://busy.in/hsn/hsn-35040010/) | ₹193 Cr |
| #2 | [HSN Code 35040099: Isolated Soya Protein](https://busy.in/hsn/hsn-35040099/) | ₹122 Cr |
| #3 | HSN Code 35040091: Penicillin & Salts (e.g., Procaine Penicillin) (this hsn code) | ₹17 Cr |