Post by: IndiaFilings in GST
IndiaFilings »
Learn »
HSN Code and GST Rate for Live Animals
HSN Code and GST Rate for Live Animals
The GST Council implemented HSN codes to categorize the goods systematically. Chapter 1 of the HSN Code covers the GST rate for Live Animals. This article covers the HSC Code and GST Rate for Live Animals.
| HSN Code | Item Description | Policy | GST Rate in Percentage | |
| 0101 | LIVE HORSES, ASSES, MULES AND HINNIES | |||
| 1 | Horses: | |||
| 0101 21 00 | 2 | Pure-bred breeding animals | Restricted | 12 |
| 0101 29 | 1 | Other: | ||
| 0101 29 10 | 2 | Horses for Polo | Restricted | 12 |
| 0101 29 90 | 2 | Other | Restricted | 12 |
| 0101 30 | 1 | Asses: | ||
| 0101 30 10 | 2 | Pure-bred breeding animals | Restricted | 0 |
| 0101 30 20 | 2 | Livestock | Restricted | 0 |
| 0101 30 90 | 2 | Other | Restricted | 0 |
| 0101 90 | 1 | Other: | ||
| 0101 90 30 | 2 | Mules and hinnies as livestock | Restricted | 0 |
| 0101 90 90 | 2 | Other | Restricted | 0 |
| 0102 | LIVE BOVINE ANIMALS | |||
| 1 | Cattle: | |||
| 0102 21 | 2 | Pure-bred breeding animals: | ||
| 0102 21 10 | 3 | Bulls | Restricted | 0 |
| 0102 21 20 | 3 | Cows | Restricted | 0 |
| 0102 29 | 2 | Other: | ||
| 0102 29 10 | 3 | Bulls | Restricted | 0 |
| 0102 29 90 | 3 | Other, including calves | Restricted | 0 |
| 2 | Buffalo: | |||
| 0102 31 00 | 3 | Pure-bred breeding animals | Restricted | 0 |
| 0102 39 00 | 3 | Other | Restricted | 0 |
| 0102 90 | 2 | Other: | ||
| 0101 90 10 | 3 | Pure-bred breeding animals | Restricted | 0 |
| 0101 90 90 | 3 | Other | Restricted | 0 |
| 0103 | LIVE SWINE | |||
| 0103 10 00 | Pure-bred breeding animals | Restricted | 0 | |
| Other: | ||||
| 0103 91 00 | Weighing less than 50 kg. | Restricted | 0 | |
| 0103 92 00 | Weighing 50 kg. or more | Restricted | 0 | |
| 0104 | LIVE SHEEP AND GOATS | |||
| 0104 10 | Sheep: | |||
| 0104 10 10 | Sheep including lamb for breeding purpose | Restricted | 0 | |
| 0104 10 90 | Other | Restricted | 0 | |
| 0104 20 00 | Goats | Restricted | 0 | |
| 0105 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS | |||
| Weighing not more than 185 g: | ||||
| 0105 11 00 | Fowls of the species Gallus domesticus | Restricted | 0 | |
| 0105 12 00 | Turkeys | Restricted | 0 | |
| 0105 13 00 | Ducks | Restricted | 0 | |
| 0105 19 00 | Geese | Restricted | 0 | |
| 0105 19 00 | Guinea fowls | Restricted | 0 | |
| Other: | ||||
| 0105 94 00 | Fowls of the species Gallus domesticus | Restricted | 0 | |
| 0105 99 00 | Other | Restricted | 0 | |
| 0106 | OTHER LIVE ANIMALS | |||
| Mammals: | ||||
| 0106 11 00 | Primates | Restricted | 0 | |
| 0106 12 00 | 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) | Restricted | 0 | |
| 0106 13 00 | Camels and other camelids (Camelidae) | Restricted | 0 | |
| 0106 14 00 | Rabbits and hares | Restricted | 0 | |
| 0106 19 00 | Other | Restricted | 0 | |
| 0106 20 00 | Reptiles (including snakes and turtles) | Restricted | 0 | |
| Birds: | ||||
| 0106 31 00 | Birds of prey | Restricted | 0 | |
| 0106 32 00 | Psittaciformes (including parrots, parakeets, macaws and cockatoos) | Restricted | 0 | |
| 0106 33 00 | Ostriches; emus (Dromaius novaehollandiae) | Restricted | 0 | |
| 0106 39 00 | Other | Restricted | 0 | |
| Insects: | ||||
| 0106 41 | Bees: | |||
| 0106 41 10 | Pureline Stock | Restricted | 0 | |
| 0106 41 90 | Other | Restricted | 0 | |
| 0106 49 | Other: | |||
| 0106 49 10 | Pureline Stock | Restricted | 0 | |
| 0106 49 90 | Other | Restricted | 0 | |
| 0106 90 00 | Other | Restricted | 0 |
Click here to find GST rate for all goods and services in India.
Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on GST rates for Live Animals.
