HSN code · Customs Tariff of India · GST rate
04071990 is the 8-digit HSN code for “Fertilised eggs for incubation: Other: Other”: tariff item 0407 19 90 under heading 0407 of the Customs Tariff of India. Supplies under this code are exempt from GST (nil rate). The full 8-digit code is 04071990; the leading 0 is part of the code. Search a code or product below, or copy the code for your invoice.
This code
Chapter 04Heading 0407Sub-heading 0407 19Tariff item 0407 19 90
Fertilised eggs for incubation: Other: Other
Tariff item 0407 19 90 · Heading 0407 · Chapter 04, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
04071990The full 8-digit code is 04071990; the leading 0 is part of the code.0407 19 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 04 covers dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included. It sits in Section I, live animals, animal products. The full 8-digit code is 04071990; the leading 0 is part of the code.
Birds’ eggs, in shell, fresh, preserved or cooked.
Other. Between the heading and this item the tariff also prints the line “Fertilised eggs for incubation”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
Supplies of these goods are exempt from GST under Notification No. 10/2025-Integrated Tax (Rate), S. No. 18 of the Schedule (nil): “Birds' eggs, in shell, fresh, preserved or cooked”, effective from 22 September 2025. The matching Central Tax exemption is Notification No. 10/2025-Central Tax (Rate), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| S. No. 18Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0407 | Birds' eggs, in shell, fresh, preserved or cooked | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
04071990 is covered by the highlighted exemption entry. No IGST, CGST or SGST/UTGST applies to the goods it describes.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 0407, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 040719, goes on B2B tax invoices.
Many businesses show the full 04071990, the tariff item itself. The full 8-digit code is 04071990; the leading 0 is part of the code.
Rate history
Nil (exempt)
Notification No. 10/2025-Integrated Tax (Rate), S. No. 18 of the Schedule (nil): “Birds' eggs, in shell, fresh, preserved or cooked”. Central Tax: Notification No. 10/2025-Central Tax (Rate), S. No. 18 of the Schedule. Notification 10/2025 superseded Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 0407, birds’ eggs, in shell, fresh, preserved or cooked. The codes below sit closest to 04071990 in the Customs Tariff of India: codes elsewhere in chapter 04. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
04090000Heading 0409 · tariff item 0409 00 0004109010Heading 0410 · tariff item 0410 90 10Codes under other headings of chapter 04, dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included. Each page shows that code's own heading and GST rate entries.
Questions
Nil. Supplies of these goods are exempt under Notification No. 10/2025-Integrated Tax (Rate), S. No. 18 of the Schedule (nil): “Birds' eggs, in shell, fresh, preserved or cooked”, from 22 September 2025. The matching Central Tax exemption is Notification No. 10/2025-Central Tax (Rate).
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 0407 or 040719; many businesses use the full 04071990.
Tariff item 0407 19 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 0407 19 (“Other”), the line “Fertilised eggs for incubation”, heading 0407 (“Birds’ eggs, in shell, fresh, preserved or cooked”), in chapter 04 (dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included), Section I (live animals, animal products). Unit of quantity: u. The full 8-digit code is 04071990; the leading 0 is part of the code.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
Not sure where your product sits, or spotted a mismatch? Use the WhatsApp button on this page and tell us which product you are looking at.