Chapter 5 - Products of animal origin, not elsewhere specified or included

Notes
  1. This Chapter does not cover:
    1. edible products (other than guts, bladders and stomachs of animals. whole and Pieces thereof. and animal blood,liquied or dried);
    2. hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
    3. animal textile materials, other than horsehair and horsehair waste (Section XI): or
    4. prepared knots or tufts for broom or brush making (heading 9603).
  2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
  3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
  4. Throughout the schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
0502Pigs, hogs or boars bristles and hair; badger hair and other brush making hair, waste of such bristles or hair5%I15
0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked5%I16
0505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleansed, disinfected or treated for preservation; powder and waste of feathers or parts of feathers5%I17
0507 [Except 050790]Ivory, tortoise-shell, whalebone and whalebone hair, horns, 5% 1 18 [Except unworked or simply prepared but not cut to shape; powder and 050790] waste of these products 5%I18
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, wder and waste thereof.5%I19
0510Ambergris.castoreum. Civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.5%I20
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3 unfit for human consumption, other than seman including frozen semen5%I21
0504_1 All goods [other than fresh or chilled] and put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]5%I16
0501Human hair, unworked, whether or not washed or scoured; waste of human hair0%- 30
0504All goods, fresh or chilled0%-30A1
0506 All goods i.e. Bones and horn-cores, unworked, debited, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 0%-31
0511Semen including frozen semen 0%-33
0504All goods [other than fresh or chilled] other than those put up in unit container and,— (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Annexure I] 0%-30B1
0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc 0%-32
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
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 32017-Central Tax (Rate), 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
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Departmental Clarifications / Case Law
Chicken Intestine Waste
Chicken Intestine Waste- collected from Chicken shops is processed by washing with hypo chloride-supplied to pet food and animal food industries as intermediate product for their manufacture of poultry and animal feed. It is classifiable under Heading 0505 which covers "Skinsandotherpartsofbirds, withtheirfeathersordown,feathersandpartsoffeather(whetherornotwithtrimmededges)anddown,notfurtherworkedthancleaned, disinfectedortreatedforpreservation;powderandwasteoffeathersorpartsoffeathers" and the rate of tax is 2.5% COST + 2.5% MIST. In Re: Susheela Agrovet 2018 (18) GSTL 99 (AAR-GST)
Artemia cysts are eggs of brine shrimp or Artemia
These eggs are used for hatching larvae and they are not for consumption. Classifiable as product of crustaceans on similar lines as fish eggs under Heading 0511 - Animal products not elsewhere specified or included - taxable at under SI. No. 21 of Notification No. 1/2017-C.T. (Rate); Re: Rajiv Gandhi Centre for Aquaculture 2019 (23) G.S.T.L. 199 (AAR-GST).
Dead chickens
are classifiable under sub-heading 0511.99- Nasik Breeding & Research Farm Ltd. v Commissioner 2(100 (121) ELT 534 (Tribunal).
Eggs
Packed Brine Shrimp Eggs requiring processing for conversion into larvae to become edible by prawns are classifiable under sub-heading 0511.99- Commissioner v Artherton Engg. Pvt. Ltd- 2001 (129) ELT 502 (Tri-Mumhai). This order was maintained by the Honble Supreme Court in 2002 (144) ELT A293 (S.C.)
Packed Brine Shrimp Eggs
are classifiable under sub-heading 0511.99- Atherton Engg. Co. (P) Ltd. v C.C. Kolkata- 2006 (197) ELT 428 (Tri-Kol).