Headings in chapter 01 and their GST
| HSN | Description | GST |
|---|
| 0101 | Live horses, asses, mules and hinnies13 tariff items | 0% or 5% |
| 0102 | Live bovine animals13 tariff items | 0% |
| 0103 | Live swine3 tariff items | 0% |
| 0104 | Live sheep and goats3 tariff items | 0% |
| 0105 | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls10 tariff items | 0% |
| 0106 | Other live animals18 tariff items | 0% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 01 covers
Chapter 01 of the tariff is "Live animals". It has 6 four-digit headings and 60 eight-digit tariff items, such as 0101 (Live horses, asses, mules and hinnies), 0102 (Live bovine animals), 0103 (Live swine).
GST rates in chapter 01
Most of its tariff items are taxed at 0%. By tariff item: 57 at 0%. For 3 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 01 goods?
Most of its tariff items are taxed at 0%. Of the 60 eight-digit codes in chapter 01, 57 at 0%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 0101?
Heading 0101 is "Live horses, asses, mules and hinnies". GST: 0% or 5%.