Egg HSN Code

Understanding the HSN for Eggs

Eggs are a staple in diets worldwide, a versatile food source, and a significant commodity in trade. For businesses and consumers in India, comprehending the Harmonized System of Nomenclature (HSN) code for eggs is essential for accurate Goods and Services Tax (GST) compliance. Let’s delve into the specific HSN codes related to eggs and their applicable GST rates.

Eggs Under the HSN System

The primary classification for eggs, particularly those commonly consumed (like chicken eggs), falls under Chapter 4: “Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included.”

Within Chapter 4, the data provides clear guidance on the HSN for various forms of birds’ eggs:

• Birds Eggs, In Shell, Fresh, Preserved Or Cooked (HSN 0407): This is the most common form of eggs you’d find in a grocery store.
  • HSN 0407 itself is listed with a Nil GST rate, effective from 01/07/2017.
  • More specifically, “Other Fresh Eggs” under HSN 04071990 also have a Nil GST rate, effective from 01/07/2017. This confirms that fresh, in-shell eggs are exempt from GST.
• Birds Eggs, Not In Shell, And Egg Yolks, Fresh, Dried, Cooked By Steaming Or By Boiling In Water, Moulded, Frozen Or Otherwise Preserved, Whether Or Not Containing Added Sugar Or Other Sweetening Matter: This category covers processed or liquid egg products.
  • Egg Yolks: Other (HSN 04081900): This refers to processed egg yolks and has a 5% GST rate, effective from 01/07/2017.
  • Other: Other (HSN 04089900): This covers other forms of processed eggs (not in shell) and also has a 5% GST rate, effective from 01/07/2017.
• Edible Products Of Animal Origin, Not Elsewhere Specified Or Included:
  • Of Wild Animals Turtle Eggs And Salanganes Nests (Birds Nests) (HSN 04100020): These more specialized edible products of animal origin are also subject to a 5% GST rate, effective from 01/07/2017.

Therefore, fresh, in-shell birds’ eggs are exempt from GST, while processed egg products (like liquid egg yolks or other egg preparations) are taxed at 5%. No CESS is applicable to eggs.

Distinguish from Other “Egg” Related Items

The data also contains entries with “egg” in their description that are not actual edible birds’ eggs and fall under different HSN Chapters:

• Machines For Cleaning, Sorting Or Grading Eggs, Fruit Or Other Agricultural Produce (HSN 84336020): These are machinery used in agriculture for handling eggs, not the eggs themselves. They fall under Chapter 84 (“Nuclear reactors, boilers, machinery…”) and have an 18% GST rate.
• Prepared Or Preserved Fish; Caviar And Caviar Substitutes Prepared From Fish Eggs (Chapter 16): This refers to fish products, where “caviar” is derived from fish eggs. These items (e.g., HSN 16042000, 16043200) are under Chapter 16 and generally attract a 12% GST rate.
• Egg Yolks (HSN 40810): This is a general entry for egg yolks under Chapter 40 (“Rubber and articles thereof”), but it appears to be a misclassification or a less specific entry, as the more precise entries for egg yolks are found under Chapter 4 (04081900).
• Egg Or Egg Yolk Of Fish (HSN 03039110): This refers to fish eggs themselves (like roe), not birds’ eggs. It’s under Chapter 3 (“Fish and crustaceans…”) and has a 5% GST rate.
• Aubergines (Egg Plants) (HSN 07093000): This is a vegetable and has a 5% GST rate under Chapter 7 (“Edible vegetables and certain roots and tubers”).

It is crucial to focus on the specific description of “Birds Eggs” when classifying for GST purposes.