Q3Codes under 0104
| Code | Description | GST rate |
|---|---|---|
| 0104 10 | Sheep | Nil |
| 0104 10 10 | Sheep including lamb for breeding purpose | Nil |
| 0104 20 | Goats | Nil |
Frequently Asked Questions
What is the HSN code for live sheep and goats?
The HSN code for live sheep and goats is 0104, under Chapter 01 (Live animals).
What is the GST rate on live sheep and goats?
Live sheep and goats is taxed at Nil GST under HSN code 0104.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
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.