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Chapter 1 - Live animals

Notes
This Chapter covers all live animals except:
  1. fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307or 0308;
  2. cultures of microorganisms and other products of heading 3002; and
  3. animals of heading 9508.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
010129Live Horses5%II1
01012100Live Horses5%II1
0101Live asses, mules and hinnies0%-1
0102Live bovine animals0%-2
0103Live Swine0%-3
0104Live sheep and goats0%-4
0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.0%-5
0106Other live animal such as mammals, birds, insects0%-6
010129Live horses5%I1B
01012100Live horses5%I1A
Other Exemptions
DescriptionNotification
Exemption from Registration — Small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST @ 6% For Taxpayers payers having turnover less than Rs.50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C3. (Rate). dated 7-3-2019
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi dated 28-6-2017
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi dated 28-6-2017
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate). New Delhi, dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Departmental Clarifications / Case Law
Emu birds
Emu birds are classifiable under Heading 01.06 of Customs Tariff as other birds not specified in Heading 01.05.- Vijaya Rome Farms (P) Ltd. v Commissioner 2008 (232) ELT 515 (Tri-Chennai).
Sea lions and dolphins
Sea lions and dolphins used, not merely for public display/study/conservation but for amusement purposes, by establishment not having variety of animals to be considered as zoo are classifiable under sub-heading 0106.00 of Customs Tariff Act, 1975- A. R. Pinherio v Commissioner 2007 (217) ELT 70 (Tri-Chennai).