Q3Chapter 01 · Section I
HSN Code Chapter 01: Live animals
Rate distribution
- Nil: 6 headings
Headings in Chapter 01
| Code | Description | GST rate |
|---|---|---|
| 0101 | Live horses, asses, mules and hinnies. | Nil |
| 0102 | Live bovine animals. | Nil |
| 0103 | Live swine | Nil |
| 0104 | Live sheep and goats | Nil |
| 0105 | Live poultry, that is to say, fowls of the species Gallus | Nil |
| 0106 | Other live animals. — live animals | Nil |
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Rates as per Notification No. 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.