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).