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HSN Code 0506: Bones and horn-cores, unworked, defatted, simply prepared

HSN 0506 covers bones and horn-cores, unworked, defatted, simply prepared. No entry of Notification 9/2025-Central Tax (Rate) names this heading, so the residual entry applies: 18%. The basic customs duty in the Customs Tariff is 30%. Export policy: Mixed; RoDTEP 1.3% of FOB value. The heading has 12 eight-digit tariff items.

Checked against the official files on 2 October 202612 tariff itemsChapter 05 · Animal originated products; not elsewhere…
GST rate18%

No entry names this heading, so the residual entry applies unless the goods are exempt.

Notfn 9/2025-CT (Rate) · Sch. II · S. No. 639
Basic customs duty30%

Standard rate on all 12 tariff items.

Customs Tariff · First Schedule · Ch. 05
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPMixed · 1.3%

Not every line is Free: see the export section. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 0506

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
0506 10 11Of wild animalsBones, including horn-cores, crushed30%Free1.3%
0506 10 19OtherBones, including horn-cores, crushed30%Free1.3%
0506 10 21Of wild animalsBone grist30%Free1.3%
0506 10 29OtherBone grist30%Free1.3%
0506 10 31Of wild animalsOssein30%Free1.3%
0506 10 39OtherOssein30%Free1.3%
0506 10 41Of wild animalsBones, horn-cones and parts thereof, not crushed30%Prohibited1.3%
0506 10 49OtherBones, horn-cones and parts thereof, not crushed30%Free1.3%
0506 90 11Of wild animalsBone meal30%Free1.3%
0506 90 19OtherBone meal30%Free1.3%
0506 90 91Of wild animalsOther30%Free1.3%
0506 90 99OtherOther30%Free1.3%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 0506

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 0506

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 0506

Under Schedule 2 of ITC(HS) 2022 the 12 tariff items are marked: 11 Free, 1 Prohibited. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

Tariff itemDescriptionExport policyPolicy condition
0506 10 41Of wild animalsProhibited—

Policy conditions are numbered in the chapter notes of Schedule 2; read the condition in the Schedule before shipping.

RoDTEP is notified for 12 of the 12 tariff items, at 1.3% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

No entry of Notification No. 9/2025-Central Tax (Rate) names heading 0506, so the residual entry (Schedule II, S. No. 639) applies and the rate is 18%, unless the goods are exempt under the exemption notification.

The basic customs duty in the First Schedule to the Customs Tariff Act is 30%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 0506 are marked: 11 Free, 1 Prohibited. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 12 tariff items of heading 0506 at 1.3% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 0506 has 12 eight-digit tariff items in the Customs Tariff, from 0506 10 11 to 0506 90 99. GST returns and shipping documents use these eight-digit codes.