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

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).