--- title: "0407 HSN Code | HSN Code for Birds’ eggs in India" description: "Know more about 0407 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0407 covering Birds’ eggs." canonical: "https://busy.in/hsn/sub-chapter-0407/" --- # HSN Sub-chapter 0407: Birds’ eggs Birds' eggs, in shell, fresh, preserved or cooked Part of [Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products](https://busy.in/hsn/chapter-04/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 04070090 | [Fertilised Eggs – Other](https://busy.in/hsn/hsn-04070090/) | | 04071100 | [Fertilised Eggs – Fowls](https://busy.in/hsn/hsn-04071100/) | | 04071910 | [Fertilised Eggs – Ducks](https://busy.in/hsn/hsn-04071910/) | | 04071990 | [Edible Wild Animal Products](https://busy.in/hsn/hsn-04071990/) | | 04072100 | [Fresh fowl eggs](https://busy.in/hsn/hsn-04072100/) | | 04072900 | [Other Fresh Eggs\|Other](https://busy.in/hsn/hsn-04072900/) | | 04079000 | [Fresh, Preserved or Cooked Birds’ Eggs](https://busy.in/hsn/hsn-04079000/) | ## Frequently asked questions ### What products are classified under HSN 0407 It includes Birds’ eggs ### What should my invoice and records include for Birds’ eggs? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### What are the e‑way bill and e‑invoice points while moving Birds’ eggs? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Does MRP, weight or pack size change GST treatment for Birds’ eggs? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### If I repair and return Birds’ eggs, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Can reverse charge ever apply to transactions involving Birds’ eggs? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Birds’ eggs are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 0407 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹813 Cr (−13.00% YoY) — 0.0220% of India's total exports - Imports: ₹3 Cr (−50.33% YoY) — 0.0000% of India's total imports - Trade balance: ₹810 Cr (Surplus); surplus rank #205 of 1233 sub-chapters - Share of Chapter 04: 11.23% of its exports; import side 0.77% - Rank within Chapter 04: #3 of 10 by export value; import-side #8 ### Key metrics - Export CAGR: 15.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #426 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +102.81% in FY 2022-23 - Contribution to Ch. 04: 11.23% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0407 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 Ch. 04 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 04 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 336.75 | 0.0147% | — | 8.92% | 7.72 | 0.0002% | — | 3.38% | +329.03 | #495 | | FY 2019-20 | 256.49 | 0.0116% | −23.83% | 10.25% | 5.19 | 0.0002% | −32.77% | 1.95% | +251.30 | #554 | | FY 2020-21 | 176.36 | 0.0082% | −31.24% | 6.77% | 2.02 | 0.0001% | −61.08% | 0.81% | +174.34 | #626 | | FY 2021-22 | 249.43 | 0.0079% | +41.43% | 5.39% | 2.83 | 0.0001% | +40.10% | 1.26% | +246.60 | #623 | | FY 2022-23 | 505.87 | 0.0140% | +102.81% | 10.33% | 4.27 | 0.0001% | +50.88% | 1.17% | +501.60 | #507 | | FY 2023-24 | 934.78 | 0.0258% | +84.79% | 18.07% | 6.00 | 0.0001% | +40.52% | 1.20% | +928.78 | #392 | | FY 2024-25 | 813.23 | 0.0220% | −13.00% | 11.23% | 2.98 | 0.0000% | −50.33% | 0.77% | +810.25 | #426 | - CAGR (7-year): exports 15.83%/yr, imports -14.67%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0407 export-import analysis ### Consistent export growth: 15.83% CAGR over 7 years India's exports under HSN Sub-Chapter 0407 have grown at a compound annual rate of 15.83% over 7 fiscal years, rising from ₹336.75 Crore in FY 2018-19 to ₹813.23 Crore in FY 2024-25. ### HSN Sub-Chapter 0407 ranked #426 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0407 ranks #426 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #3 of 10. By trade surplus, it ranks #205 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 0407 exports The strongest single-year export movement for HSN Sub-Chapter 0407 was recorded in FY 2022-23, when exports surged by 102.81% over the prior year. ### India maintains a trade surplus of ₹810.25 Crore in HSN Sub-Chapter 0407 goods In FY 2024-25, India's exports of ₹813.23 Cr exceeded imports of ₹2.98 Cr, resulting in a trade surplus of ₹810.25 Crore — ranking #205 of 1233 by surplus magnitude. ### Import growth of -14.67% CAGR signals stable import dependency for Birds’ eggs India's imports under HSN Sub-Chapter 0407 have grown at -14.67% CAGR, reaching ₹2.98 Crore in FY 2024-25. ### HSN Sub-Chapter 0407 contributes 11.23% of Chapter 04 exports — ranked #3 Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0407 ranks #3 by export value — accounting for 11.23% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.77% share (rank #8). ## Related Sub-Chapters in Chapter 04 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0405: Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | ₹3,222 Cr | | #2 | [HSN Sub-Chapter 0409: Natural honey](https://busy.in/hsn/sub-chapter-0409/) | ₹1,750 Cr | | #3 | HSN Sub-Chapter 0407: Birds’ eggs (this hsn sub-chapter) | ₹813 Cr | | #4 | [HSN Sub-Chapter 0406: Cheese & curd](https://busy.in/hsn/sub-chapter-0406/) | ₹495 Cr | | #5 | [HSN Sub-Chapter 0408: Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/) | ₹495 Cr | | #6 | [HSN Sub-Chapter 0402: Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | ₹263 Cr | | #7 | [HSN Sub-Chapter 0401: Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) | ₹146 Cr | | #8 | [HSN Sub-Chapter 0403: Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | ₹38 Cr | | #9 | [HSN Sub-Chapter 0404: Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | ₹18 Cr | | #10 | [HSN Sub-Chapter 0410: Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) | ₹3 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 0401 | [Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) | | 0402 | [Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | | 0403 | [Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | | 0404 | [Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | | 0405 | [Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | | 0406 | [Cheese & curd](https://busy.in/hsn/sub-chapter-0406/) | | 0408 | [Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/) | | 0409 | [Natural honey](https://busy.in/hsn/sub-chapter-0409/) | | 0410 | [Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) |