Chapter 99 – HSN Code & GST Rate for Commodities Not Elsewhere Specified
In India, the classification and taxation of goods are governed by the Harmonized System of Nomenclature (HSN) codes and the Goods and Services Tax (GST) regime. Chapter 01 of the HSN classification system encompasses various categories of live animals. Businesses involved in the trade and supply of live animals need to be well-versed with the HSN codes and corresponding GST rates to ensure adherence to Indian tax laws.
Live Animals Under Chapter 01:
Chapter 01 covers a wide range of live animals, including horses, bovine animals, swine, sheep, goats, poultry, and others. Each category of live animals is assigned a specific HSN code for precise classification. Understanding these codes is essential for businesses to accurately report their transactions and fulfill their tax obligations.
HSN Code & GST Rate Table:
The table below provides a comprehensive list of HSN codes and corresponding GST rates for live animals under Chapter 01:
| HSN Code | Description | GST Rate |
|---|---|---|
| 0101 | Live horses, asses, mules, and hinnies | 0% |
| 010110 | Live horses | 0% |
| 01011010 | Live horses, purebred breeding | 0% |
| 01011020 | Live horses, other than purebred breeding | 0% |
| 01011090 | Live horses, other than purebred breeding | 0% |
| 010121 | Live asses | 0% |
| 01012100 | Live asses | 0% |
| 010129 | Live mules and hinnies | 0% |
| 01012910 | Live mules, purebred breeding | 0% |
| 01012990 | Live mules, other than purebred breeding | 0% |
| 010130 | Live bovine animals | 0% |
| 01013010 | Live bovine animals, purebred breeding | 0% |
| 01013020 | Live bovine animals, other than purebred breeding | 0% |
| 01013090 | Live bovine animals, other than purebred breeding | 0% |
| 010190 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 01019010 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 01019020 | Live poultry of the species “Gallus domesticus” | 0% |
| 01019030 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 01019090 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 0102 | Live bovine animals | 0% |
| 010210 | Live cattle | 0% |
| 01021010 | Live cattle, purebred breeding | 0% |
| 01021020 | Live cattle, other than purebred breeding | 0% |
| 01021030 | Live buffalo, purebred breeding | 0% |
| 01021090 | Live buffalo, other than purebred breeding | 0% |
| 010221 | Live bovine animals, except cattle and buffalo | 0% |
| 01022110 | Live swine | 0% |
| 01022120 | Live swine | 0% |
| 010229 | Live animals, other than cattle, buffalo, and swine | 0% |
| 01022910 | Live animals, other than cattle, buffalo, and swine | 0% |
| 01022990 | Live animals, other than cattle, buffalo, and swine | 0% |
| 010231 | Live animals, sheep and goats | 0% |
| 01023100 | Live animals, sheep and goats | 0% |
| 010239 | Live animals, other than sheep, goats, cattle, buffalo, swine, and poultry | 0% |
| 01023900 | Live animals, other than sheep, goats, cattle, buffalo, swine, and poultry | 0% |
| 010290 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 01029010 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 01029020 | Live poultry of the species “Gallus domesticus” | 0% |
| 01029090 | Live animals, other than horses, asses, mules, and bovine animals | 0% |
| 0103 | Live swine | 0% |
| 010310 | Live swine | 0% |
| 01031000 | Live swine | 0% |
| 010391 | Live swine, purebred breeding | 0% |
| 01039100 | Live swine, purebred breeding | 0% |
| 010392 | Live swine, other than purebred breeding | 0% |
| 01039200 | Live swine, other than purebred breeding | 0% |
| 0104 | Live sheep and goats | 0% |
| 010410 | Live sheep | 0% |
| 01041010 | Live sheep, purebred breeding | 0% |
| 01041090 | Live sheep, other than purebred breeding | 0% |
| 010420 | Live goats | 0% |
| 01042000 | Live goats | 0% |
| 0105 | Live poultry, including fowls, ducks, geese, and turkeys | 0% |
| 010511 | Live fowls of the species “Gallus domesticus” | 0% |
| 01051100 | Live fowls of the species “Gallus domesticus” | 0% |
| 010512 | Live ducks, geese, and guinea fowls | 0% |
| 01051200 | Live ducks, geese, and guinea fowls | 0% |
| 010513 | Live turkeys | 0% |
| 01051300 | Live turkeys | 0% |
| 010514 | Live birds of prey | 0% |
| 01051400 | Live birds of prey | 0% |
| 010515 | Live ostriches, emus (Dromaius spp.), and rheas (Rhea spp.) | 0% |
| 01051500 | Live ostriches, emus (Dromaius spp.), and rheas (Rhea spp.) | 0% |
| 010519 | Live poultry, other than domestic fowls, ducks, geese, turkeys, ostriches, emus, and rheas | 0% |
| 01051900 | Live poultry, other than domestic fowls, ducks, geese, turkeys, ostriches, emus, and rheas | 0% |
| 010592 | Live birds, other than domestic | 0% |
| 01059200 | Live birds, other than domestic | 0% |
| 010593 | Live birds of prey | 0% |
| 01059300 | Live birds of prey | 0% |
| 010594 | Live poultry, including domestic fowls, ducks, geese, turkeys and guinea fowls, other than for the production of eggs | 0% |
| 01059400 | Live poultry, including domestic fowls, ducks, geese, turkeys and guinea fowls, other than for the production of eggs | 0% |
| 010599 | Live animals, other than horses, asses, mules, bovine animals, swine, sheep, goats, poultry, and birds | 0% |
| 01059900 | Live animals, other than horses, asses, mules, bovine animals, swine, sheep, goats, poultry, and birds | 0% |
| 0106 | Live animals not elsewhere specified | 0% |
| 010611 | Live animals, primates | 0% |
| 01061100 | Live animals, primates | 0% |
| 010612 | Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 0% |
| 01061200 | Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 0% |
| 010613 | Live camels and other camelids (Camelidae) | 0% |
| 01061300 | Live camels and other camelids (Camelidae) | 0% |
| 010614 | Live rabbits and hares | 0% |
| 01061400 | Live rabbits and hares | 0% |
| 010619 | Live animals, other than primates, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia), camels and other camelids (Camelidae), rabbits and hares | 0% |
| 01061900 | Live animals, other than primates, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia), camels and other camelids (Camelidae), rabbits and hares | 0% |
