HSN Code for live animals under GST

HSN Code and GST Tax rate for live animals section-1 chapter-1

If the traders trade for live animals then they will have to use the HSN CODE for live animals in the invoice for identification of the live animals.

According to the chapter-1 of section 1 covers all live animals except :

  1. Fish and crustaceans, mollusks, and other aquatic invertebrates, of heading 0301, 0306, 0307or 0308;
  2. Cultures of micro-organisms and other products of heading 3002; and
  3. Animals of heading 9508

HSN Code and GST tax rate on live horses, asses, mules, and hinnies

GST Tax rate on live horses, asses, mules, and hinnies- NIL (except for live horses- 12%)

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTIONGST TAX RATE
Horses0%
0101 21 00Pure-bred breeding animals0%
0101 29Others0%
0101 29 10Horses for polo 12%
0101 29 90Others0%
0101 30Asses0%
0101 30 10Pure-bred breeding animals0%
0101 30 20 Livestock0%
0101 30 90Others0%
0101 90Others0%
0101 90 30Mules and hinnies as livestock0%
0101 90 90Others0%
GST Tax rate on live horses

HSN Code of live horses, asses, mules, and hinnies- 0101

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION
Horses
0101 21 00Pure-bred breeding animals
0101 29Others
0101 29 10Horses for polo ( 12% GST RATE)
0101 29 90Others
0101 30Asses
0101 30 10Pure-bred breeding animals
0101 30 20 Livestock
0101 30 90Others
0101 90Others
0101 90 30Mules and hinnies as livestock
0101 90 90Others
HSN Code of Live Horses

HSN Code and GST tax rate for live bovine animals

GST tax rate for live bovine animals- NIL

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTIONGST TAX RATE
Cattle
0102 21Purebred breeding animals0%
0102 21 10Bulls0%
0102 21 20Cows0%
0102 29Others0%
0102 29 10Bulls0%
0102 29 90Other, including calves0%
Buffalo
0102 31 00Pure-bred breeding animals0%
0102 39 00Others0%
0102 90Other
0102 90 10Pure-bred breeding animals0%
0102 90 90Others0%
GST tax rate for live bovine animals

HSN Code of live bovine animals- 0102

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION
Cattle
0102 21Purebred breeding animals
0102 21 10Bulls
0102 21 20Cows
0102 29Others
0102 29 10Bulls
0102 29 90Other, including calves
Buffalo
0102 31 00Pure-bred breeding animals
0102 39 00Others
0102 90Other
0102 90 10Pure-bred breeding animals
0102 90 90Others
HSN code for live bovine animals

HSN Code and GST tax rate for Live Swine

GST tax rate for Live Swine- NIL

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTIONGST TAX RATE
0103 10 00Pure-bred breeding animals0%
0103 91 00Weighing less than 50 kg.0%
0103 92 00Weighing 50 kg. or more0%
GST tax rate for Live Swine

HSN Code of Live Swine0103

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION
0103 10 00Pure-bred breeding animals
0103 91 00Weighing less than 50 kg.
0103 92 00Weighing 50 kg. or more
HSN Code of Live Swine

HSN Code and GST Tax rate for Live Sheep and Goats

GST Tax rate for Live Sheep and Goats- NIL

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTIONGST TAX RATE
0104 10Sheep0%
0104 10 10Sheep including lambs for breeding purposes0%
0104 10 90Other0%
0104 20 00Goats0%
GST Tax rate for Live Sheep and Goats

HSN Code of Live Sheep and Goats- 0104

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION
0104 10Sheep
0104 10 10Sheep including lambs for breeding purposes
0104 10 90Other
0104 20 00Goats
HSN Code of Live Sheep and Goats

HSN Code and GST Tax rate for live poultry, that is to say, fowls of the Species Gallus Domesticus, ducks, geese, Turkeys, and guinea fowls

GST Tax rate for live poultry, that is to say, fowls of the Species Gallus Domesticus, ducks, geese, Turkeys, and guinea fowls- NIL

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTIONGST TAX RATE
Weighing not more than 185 g
0105 11 00Fowls of the species Gallus domesticus0%
0105 12 00Turkeys0%
0105 13 00Ducks0%
0105 14 00Geese0%
0105 15 00Guinea fowls0%
Other
0105 94 00Fowls of the species Gallus Domesticus0%
0105 99 00Other0%
GST Tax rate for live poultry

HSN Code of live poultry, that is to say, fowls of the Species Gallus Domesticus, ducks, geese, turkeys, and guinea fowls- 0105

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION
Weighing not more than 185 g
0105 11 00Fowls of the species Gallus domesticus
0105 12 00Turkeys
0105 13 00Ducks
0105 14 00Geese
0105 15 00Guinea fowls
Other
0105 94 00Fowls of the species Gallus Domesticus
0105 99 00Other
HSN Code of Live Poultry

HSN Code and GST Tax Rate for Other Live Animal

GST Tax Rate for Other Live Animals- NIL

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION GST TAX RATE
Mammals
0106 11 00Primates0%
0106 12 00Whales, dolphins, and porpoises (mammals of the order Cetacea); manatees and dugongs
(mammals of the order Sirenia); sea lions and
walruses (mammals of the sub-order Pinni-pedia)
0%
0106 13 00Camels and other camelids (Camelidae)0%
0106 14 00Rabbits and hares0%
0106 19 00Other0%
0106 20 00Reptiles (including snakes and turtles)0%
Birds
0106 31 00Birds of prey0%
0106 32 00Psittaciformes (including parrots, parakeets, macaws, and cockatoos)0%
0106 33 00Ostriches; emus (Dromaius novaehollandiae)0%
0106 39 00Other0%
Insects
0106 41Bees0%
0106 41 10Pureline stock0%
0106 41 90Other0%
0106 49Other0%
0106 49 10Pureline stock0%
0106 49 90Other0%
0106 90 00Other0%
GST Tax Rate for Other Live Animals

HSN Code of Other live animals- 0106

HSN CODE
Chapter/Heading/ Sub-heading/ Tariff item
GOODS DESCRIPTION
Mammals
0106 11 00Primates
0106 12 00Whales, dolphins, and porpoises (mammals of the order Cetacea); manatees and dugongs
(mammals of the order Sirenia); sea lions and
walruses (mammals of the sub-order Pinni-pedia)
0106 13 00Camels and other camelids (Camelidae)
0106 14 00Rabbits and hares
0106 19 00Other
0106 20 00Reptiles (including snakes and turtles)
Birds
0106 31 00Birds of prey
0106 32 00Psittaciformes (including parrots, parakeets, macaws, and cockatoos)
0106 33 00Ostriches; emus (Dromaius novaehollandiae)
0106 39 00Other
Insects
0106 41Bees
0106 41 10Pureline stock
0106 41 90Other
0106 49Other
0106 49 10Pureline stock
0106 49 90Other
0106 90 00Other
HSN Code of Other Live Animals

Source CBEC-tariff list

Disclaimer

Gstportalindia will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged to the best of the authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.

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