Chapter 5: GST Rates and HSN Codes for Non Edible Animal Products

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 Non Edible Animal Products are mentioned in chapter 5.

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The table given below comprises of the GST rates and HSN codes for Non Edible Animal Products.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

NIL

28/06/2017

 

05010010, 05010020

0502

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

5

28/06/2017

 

05021010, 05021020, 05029010, 05029020, 05029090

0504

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked (inserted w.e.f 14/11/2017 : 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

28/06/2017

 

05040010, 05040020, 05040031, 05040039, 05040041, 05040049, 05040051, 05040059

0505

Skins 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 cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

5

28/06/2017

 

05051010, 05051090, 05059010, 05059021, 05059029, 05059031, 05059039, 05059091, 05059099

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

NIL

28/06/2017

 

05061011, 05061019, 05061021, 05061029, 05061031, 05061039, 05061041, 05061049, 05069011, 05069019, 05069091, 05069099

0507

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. [Except 050790]

5

28/06/2017

 

05071010, 05071020, 05079010, 05079020, 05079030, 05079040, 05079050, 05079060, 05079070, 05079090

0508

Coral 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, powder and waste thereof.

5

28/06/2017

 

05080010, 05080020, 05080030, 05080040, 05080050, 05080090

0510

Ambergris, 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

28/06/2017

 

05100010, 05100020, 05100030, 05100091, 05100099

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

5

28/06/2017

 

05111000, 05119110, 05119120, 05119130, 05119190, 05119911, 05119919, 05119921, 05119929, 05119991, 05119992, 05119999

0511

Semen including frozen semen

NIL

28/06/2017

 

05111000, 05119110, 05119120, 05119130, 05119190, 05119911, 05119919, 05119921, 05119929, 05119991, 05119992, 05119999

050790

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

NIL

28/06/2017

   

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Is HSN code mandatory in invoice?

It is a mandatory requirement under GST to mention HSN/ SAC code in the GST invoice. HSN code is mandatory for all, except with a turnover less than 1.5 Cr in a financial year and a taxpayer who have done GST Registration under the composition scheme.

Who needs a 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.

How HSN codes are unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

Continue the conversation on TaxQ&A

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