GST Rate And HSN Code for Animal products; Live Animals – Chapter 1
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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