Eggs HSN Code 0407 and GST Rate
Birds' eggs in shell, fresh, preserved or cooked, including hatching eggs.
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- HSN code
- 0407
- GST rate
- Nil
- Chapter
- 04: Dairy, eggs and honey
- Before 22 Sep 2025
- No change
What is the HSN code for eggs?
Eggs falls under HSN 0407, in chapter 04 (Dairy, eggs and honey).
Eggs in shell are nil rated, whether fresh, preserved or cooked, and whether sold to a shop or to a poultry farm for hatching. Eggs out of shell and egg yolks are heading 0408. Egg powder and egg albumin used by food factories are classified in 0408 and 3502.
| Code | Description |
|---|---|
| 040711 | Fertilised eggs of fowls for incubation |
| 040721 | Other fresh eggs of fowls (table eggs) |
| 040790 | Other eggs in shell |
GST rate on eggs
The GST rate on eggs is nil.
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0407 |
| Above Rs 5 crore | 6 on every invoice | 040711, 040721, 040790 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 04 |
Sample GST invoice line for eggs
Here is how a line for eggs looks on a tax invoice within one state: 30 × tray of 30 at Rs 180.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Eggs | 0407 | 30 × tray of 30 | 180.00 | 5,400.00 | 0.00 | 0.00 | 5,400.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 04 at a glance
Chapter 04 (Dairy, eggs and honey) covers: Milk, cream, curd, butter, ghee, cheese, paneer, birds' eggs and natural honey.
Other pages in chapter 04
Related HSN codes
Products often bought, sold or invoiced together with eggs:
الأسئلة الشائعة
What is the HSN code for eggs?
Eggs falls under HSN 0407: birds' eggs in shell, fresh, preserved or cooked, including hatching eggs. Common 6 digit codes are 040711 for fertilised eggs of fowls for incubation and 040721 for other fresh eggs of fowls (table eggs).
What is the GST rate on eggs?
Nil rated (0%).
How many digits of the eggs HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 0407 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 040711, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.