GST Rate And HSN Code for Animal products; Live Animals – Chapter1

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This Chapter 1 of GST Rate & HSN Code covers all live animals except:

  • crustaceans & Fish, other aquatic invertebrates and mollusks, of heading 0308, 0306, 0301, 0306 or 0307
  • Cultures of microorganisms and other products of heading 3002; and Animals of heading 9508

 

                                                                               GST CHAPTER 1

HSN Code

Description

Rate (%)

CESS (%)

Effective Date

Rate Revision

65

LIVE HORSES, ASSES, MULES AND HINNIES – HORSES:

Nil

 

1/7/2017

 

266760

LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMALS HORSES

Nil

 

1/7/2017

 

266768

`

Nil

 

1/7/2017

 

1011090

LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMAL S OTHER

Nil

 

1/7/2017

 

1019010

LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – HORSES FOR POLO

Nil

 

1/7/2017

 

1019020

LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – ASSES, MULES AND HINNIES AS LIVE STOCK

Nil

 

1/7/2017

 

1019090

LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – OTHER

Nil

 

1/7/2017

 

66

LIVE BOVINE ANIMALS – CATTLE:

Nil

 

1/7/2017

 

270856

LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS : ADULT

Nil

 

1/7/2017

 

270864

LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS COWS, ADULT

Nil

 

1/7/2017

 

270872

LIVE BOVINE ANIMALS- BULLS – PURE-BRED BREEDING ANIMALS BUFFALOES, ADULT AND CALVES

Nil

 

1/7/2017

 

1021090

LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS OTHER

Nil

 

1/7/2017

 

1029010

LIVE BOVINE ANIMALS – OTHER – BULLS – ADULT

Nil

 

1/7/2017

 

1029020

LIVE BOVINE ANIMALS – OTHER – BUFFALOES, ADULT AND CALVES

Nil

 

1/7/2017

 

1029090

LIVE BOVINE ANIMALS – OTHER – OTHER

Nil

 

1/7/2017

 

67

LIVE SWINE

Nil

 

1/7/2017

 

274944

LIVE SWINE PURE-BRED BREEDING ANIMALS

Nil

 

1/7/2017

 

1039100

LIVE SWINE – OTHER – WEIGHING LESS THAN 50 KG.

Nil

 

1/7/2017

 

1039200

LIVE SWINE- OTHER WEIGHING 50KG. OR MORE

Nil

 

1/7/2017

 

68

LIVE SHEEP AND GOATS

Nil

 

1/7/2017

 

279048

LIVE SHEEP AND GOATS – SHEEP : SHEEP INCLUDING LAMB FOR BREEDING PURPOSE

Nil

 

1/7/2017

 

1041090

LIVE SHEEP A ND GOATS SHEEP OTHER

Nil

 

1/7/2017

 

279552

LIVE SHEEP AND GOATS GOATS

Nil

 

1/7/2017

 

69

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS – WEIGHING NOT MORE THAN 185 G:

Nil

 

1/7/2017

 

283200

SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : FOWLSOFTHESPECIESGALLUSDOMESTICUS

Nil

 

1/7/2017

 

283264

SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : TURKEYS

Nil

 

1/7/2017

 

1051900

SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : OTHER

Nil

 

1/7/2017

 

1059200

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUS DOMESTICUS WEIGHING NOT MORE THAN 2000G

Nil

 

1/7/2017

 

1059300

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUSDOMESTICUS WEIGHING MORE THAN 2000G,

Nil

 

1/7/2017

 

1059400

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUS DOMESTICUS

Nil

 

1/7/2017

 

1059900

SPECIES GALLUSDOMESTICUS, DUCKS, GEESE,TURKEYS AND GUINEA FOWLS – OTHER – OTHER

Nil

 

1/7/2017

 

70

OTHER LIVE ANIMALS – MAMMALS:

Nil

 

1/7/2017

 

287296

OTHER LIVE ANIMALS MAMMALS : PRIMATES

Nil

 

1/7/2017

 

287360

OTHER LIVE ANIMALS MAMMALS WHALES,DOLPHINS AND PORPOISES (MAMMALS OF THE ORDER CETACEA); MANATEES AND DUGONGS(MAMMALS OF THE ORDER SIRENIA)

Nil

 

1/7/2017

 

1061900

OTHER LIVE ANIMALS MAMMALS OTHER

Nil

 

1/7/2017

 

287744

OTHER LIVE ANIMALS REPTILES (INCLUDING SNAKES AND TURTLES)

Nil

 

1/7/2017

 

288320

OTHER LIVE ANIMALS BIRDS : BIRDS OF PREY

Nil

 

1/7/2017

 

288384

OTHER LIVE ANIMALS BIRDS PSITTACIFORMES(INCLUDING PARROTS, PARAKEETS,MACAWS AND COCKATOOS)

Nil

 

1/7/2017

 

1063900

OTHER LIVE ANIMALS BIRDS OTHER

Nil

 

1/7/2017

 

1069010

OTHERLIVE ANIMALS- OTHER – BEESANDOTHERINSECTS,NOTELSEWHEREINCLUDEDORSPECIFIED

Nil

 

1/7/2017

 

1069020

OTHER LIVE ANIMALS – OTHER – PURE LINE STOCK

Nil

 

1/7/2017

 

1069090

OTHER LIVE ANIMALS – OTHER – OTHER

Nil

 

1/7/2017

 

Departmental Clarifications/Case Law:

Emu birds

Emu birds are classifiable in Heading 01.06 of Customs Tariff as different birds not determined in Heading 01.05.- Vijaya Rome Farms pvt Ltd. v Commissioner 2008 (232) ELT 515 (Tri-Chennai).

Ocean lions and dolphins

Ocean lions and dolphins utilized, not only out there for anyone to see/review/protection however for entertainment purposes, by foundation not having assortment of creatures to be considered as zoo are classifiable in sub-heading 0106.00 of Customs Tariff Act, 1975-A. R. Pinherio v Commissioner 2007 (217) ELT 70 (Tri-Chennai).

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