Chapter 1: GST Rates and HSN codes for Live Animals

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Chapter 1
GST
HSN Codes & GST Rates

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes  for Live animals are mentioned in chapter 1.

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The table given below comprises of the GST rates and HSN codes for Live animals.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0101

Live asses, mules and hinnies

NIL

28/06/2017

 

01012910, 01012990, 01013010, 01013020, 01013090, 01019010, 01019030, 01019090

0102

Live bovine animals

NIL

28/06/2017

 

01022110, 01022120, 01022910, 01022990, 01023100, 01023900

0103

Live swine

NIL

28/06/2017

 

01031000, 01039100, 01039200

0104

Live sheep and goats

NIL

28/06/2017

 

01041010, 01041090, 01042000

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

NIL

28/06/2017

 

01051100, 01051200, 01051300, 01051900, 01059400, 01059900

0106

Other live animal such as Mammals, Birds, Insects

NIL

28/06/2017

 

01061100, 01061200, 01061300, 01061400, 01061900, 01062000, 01063100, 01063200, 01063300, 01063900, 01064110, 01064190, 01064910, 01064990, 01069000

01012100

Live horses

12

28/06/2018

 

 

010129

Live horses

12

28/06/2017

 

 

Disclaimer: Rates given above are mentioned according to 31st GST board meeting held on 22nd December 2018. There might be variations because of Government’s most recent updates.  Against each rate, you must check the “Effective from” date mentioned herein. On the off chance that you have to check a rates earlier than “effective from”, you can keep an eye on government site.

GST Rates and HSN codes for Chapter 2
Chapter 2: GST Rates and HSN codes for Meat and Edible Meat Offal
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GST Rates and HSN codes for Chapter 2
Chapter 2: GST Rates and HSN codes for Meat and Edible Meat Offal
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FAQs

Is GST applicable on chicken?

As per GST Law, there is no GST payable on Live Poultry. So the rate of GST payable on Live Poultry is nil rate.

Is GST applicable on raw meat?

There is no GST on fresh or pasteurized milk, butter milk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

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