04 January 2026
HSN 05040000 not reflecting on GST or Customs portal is NOT an error. Under GST, you must use HSN 0504 (or 050400) for Indian Frozen Buffalo Offal – Green Tripe. This product is GST exempt, and reporting under Exempt supplies using HSN 0504 is fully compliant. The 8-digit Customs HSN is not mandatory nor recognised for GST return filing.