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Table of Contents
- Updated on : September 19, 2025
GST HSN Codes for Live Animals - Chapter 1 Complete Guide
HSN Codes for Live Animals – GST Rates & Effective Dates
GST Rates & HSN Codes for Live Animals - Horses, Asses, Mules, Bovine & Poultry Animals, Mammals, Reptiles, Birds & Insects - Chapter 1
Understanding the correct HSN codes for live animals is crucial for livestock traders, breeders, and agricultural businesses. This comprehensive guide covers HSN codes 0101–0106 and subheadings, explains current GST rates (mostly Nil with specific exceptions), and provides expert insights on compliance requirements.
Why HSN Codes Matter for Live-Animal Trade
- Compliance: Accurate HSN coding avoids GST notices and penalties
- Zero-Rated Benefits: Most live animals qualify for 0% GST
- Clarity: Traders and e-commerce platforms rely on clear codes for invoicing and reporting
Complete HSN Code Table: Live Animals (Chapter 1)
| HSN Code | Product Details | GST Rate | Effective From | Import/Export Related HSN Codes |
|---|---|---|---|---|
| 0101 | Live asses, mules and hinnies | Nil (0%) | 01/07/2017 | 01012990, 01013010, 01013020, 01013090, 01019010, 01019030, 01019090 |
| 01012100 | Live Horses (Pure-bred breeding) | 12% | 28/06/2018 | No specific codes prescribed |
| 01012910 | Horses for Polo | 12% | 28/06/2017 | 01012910 |
| 010129 | Live Horses (Other categories) | 12% | 28/06/2017 | No specific codes prescribed |
| 0102 | Live bovine animals (Bulls, Cows, Buffalo) | Nil (0%) | 01/07/2017 | 01022110, 01022120, 01022910, 01022990, 01023100, 01023900 |
| 0103 | Live swine (Pigs) | Nil (0%) | 01/07/2017 | 01031000, 01039100, 01039200 |
| 0104 | Live sheep and goats | Nil (0%) | 01/07/2017 | 01041010, 01041090, 01042000 |
| 0105 | Live poultry (Fowls, Ducks, Geese, Turkeys, Guinea fowls) | Nil (0%) | 01/07/2017 | 01051100, 01051200, 01051300, 01051900, 01059400, 01059900 |
| 0106 | Other live animals (Mammals, Birds, Reptiles, Insects) | Nil (0%) | 01/07/2017 | 01061100, 01061200, 01061300, 01061400, 01061900, 01062000, 01063100, 01063200, 01063300, 01063900, 01064110, 01064190, 01064910, 01064990 |
📋 Key Highlights for 2025:
- Most live animals remain GST-exempt (0%) since July 1, 2017
- Only live horses attract 12% GST rate
- Recent GST reforms (Sept 22, 2025) maintained existing rates for livestock
- All livestock transactions require proper HSN classification for compliance
Frequently Asked Questions (FAQs)
What is the GST rate on live animals in India?
Most live animals including bovine animals (cows, bulls, buffalo), swine, sheep, goats, and poultry attract Nil (0%) GST rate. However, live horses attract 12% GST rate, including horses for polo and pure-bred breeding horses.
Which HSN codes are used for live animals?
Live animals fall under HSN Chapter 1 with codes: 0101 (horses, asses, mules), 0102 (bovine animals), 0103 (swine), 0104 (sheep and goats), 0105 (poultry), and 0106 (other live animals including mammals, birds, reptiles, insects).
Are there any recent changes in GST rates for livestock?
The recent GST reforms effective from September 22, 2025, maintained existing rates for livestock. Most live animals continue to remain GST-exempt (0%) while live horses still attract 12% GST rate as implemented since July 1, 2017.
Do I need different HSN codes for import and export of live animals?
Yes, import and export transactions require specific sub-classification codes. For example, HSN 0101 (live asses, mules) uses codes like 01012990, 01013010, 01013020 for import/export documentation, while domestic transactions use the main 4-digit HSN code.
What are the compliance requirements for livestock traders regarding HSN codes?
Livestock traders must: 1) Use correct HSN codes on all invoices and GST returns, 2) Maintain proper documentation for 0% rated supplies, 3) File GST returns timely even for nil-rated transactions, 4) Keep import/export documentation with appropriate sub-classification codes, 5) Ensure HSN code accuracy to avoid GST notices and penalties.
Why do horses attract 12% GST while other live animals are GST-free?
Live horses attract 12% GST because they are often considered luxury or recreational animals (like polo horses) rather than essential livestock for food production. This classification was implemented from June 28, 2017, while animals used for food production like cattle, poultry, sheep, and goats remain GST-exempt to keep food costs affordable.
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