GST tax rate on - 01 Live animals

HS Description Percentage
01012100

Live horses

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
010129

Live horses

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
0104

Live sheep and goats

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0101

Live asses, mules and hinnies 

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0102

Live bovine animals

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0103

Live swine

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
0106

Other live animal such as Mammals, Birds, Insects

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 01 - Live animals

  • 010129 - Other
  • 010130 - Asses
  • 010190 - Other
  • 010221 - Pure-bred breeding animals
  • 010229 - Other
  • 010231 - Buffalo
  • 010239 - Buffalo
  • 010310 - No product specified
  • 010391 - Other
  • 010410 - Sheep
  • 010420 - Sheep
  • 010512 - Weighing not more than 185 g
  • 010513 - Weighing not more than 185 g
  • 010519 - Weighing not more than 185 g
  • 010594 - Other
  • 010599 - Other
  • 010611 - Mammals
  • 010613 - Mammals
  • 010614 - Mammals
  • 010619 - Mammals
  • 010620 - Mammals
  • 010631 - Birds
  • 010632 - Birds
  • 010633 - Birds
  • 010639 - Birds
  • 010641 - Bees
  • 010649 - Other
  • 010690 - Other
  • 010121 - Horses
  • 010392 - Other
  • 010511 - Weighing not more than 185 g
  • 010612 - Mammals

4 Digit HS Code for chapter 01 - Live animals

  • 0101 - LIVE HORSES, ASSES, MULES AND HINNIES
  • 0102 - LIVE BOVINE ANIMALS
  • 0103 - LIVE SWINE
  • 0104 - LIVE SHEEP AND GOATS
  • 0105 - LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS
  • 0106 - OTHER LIVE ANIMALS

8 Digit HS Code for chapter 01 - Live animals