Introduction
GST Rate & HSN Code for Live animals Chapter 1: The Goods and Services Tax (GST) is a comprehensive indirect tax system that was implemented in India in 2017. It replaced multiple state and central taxes, streamlining the taxation process and making it more transparent. GST is divided into different chapters, each covering specific goods and services. In this article, we will be discussing Chapter 1 of GST, which covers live animals and their products. This chapter is of great importance as it sets the tax rates for live animals and their products under the GST regime.
GST Rates for Live Animals
Under Chapter 1 of GST, live animals are classified into different categories, each with its own GST rate. The following table shows the GST rates applicable for live animals:
| Category | GST Rate |
|---|---|
| Live horses, asses, mules and hinnies | 12% |
| Live bovine animals | 0% |
| Live swine | 12% |
| Live sheep and goats | 12% |
| Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | 0% |
| Live mammals | 0% |
| Live birds | 0% |
| Live reptiles | 0% |
| Live amphibians | 0% |
HSN Codes and GST Rates for Live Animals
HSN (Harmonized System of Nomenclature) codes are used to classify goods and services for taxation purposes. Each category of live animals has specific HSN codes, descriptions, and GST rates. The following table lists some important HSN codes, descriptions, and GST rates for live animals:
| HSN Code | HSN Description |
|---|---|
| 0101 | LIVE HORSES, ASSES, MULES AND HINNIES – HORSES: |
| 01011010 | LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMALS HORSES |
| 01011020 | LIVE HORSES, ASSES, MULESANDHINNIES PURE-BRED BREEDING ANIMALS ASSES |
| 01011090 | LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMAL S OTHER |
| 010121 | HORSES |
| 01012100 | PURE-BRED BREDDING ANIMALS |
| 010129 | OTHER |
| 01012910 | HORSES FOR POLO |
| 01012990 | OTHER |
| 010130 | ASSES |
| 01013010 | PURE-BRED BREEDING ANIMALS |
| 01013020 | LIVESTOCK |
| 01013090 | OTHER |
| 010190 | OTHER |
| 01019010 | LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – HORSES FOR POLO |
| 01019020 | LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – ASSES, MULES AND HINNIES AS LIVE STOCK |
| 01019030 | MULES AND HINNIES AS LIVESTOCK |
| 01019090 | LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – OTHER |
| 0102 | LIVE BOVINE ANIMALS – CATTLE: |
| 010210 | PURE-BRED BREEDING ANIMALS |
| 01021010 | LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS : ADULT |
| 01021020 | LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS COWS, ADULT |
| 01021030 | LIVE BOVINE ANIMALS- BULLS – PURE-BRED BREEDING ANIMALS BUFFALOES, ADULT AND CALVES |
| 01021090 | LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS OTHER |
| 010221 | PURE-BRED BREEDING ANIMALS |
| 01022110 | BULLS |
| 01022120 | COWS |
| 010229 | OTHER |
| 01022910 | BULLS |
| 01022990 | OTHER INCLUDING CALVES |
| 010231 | BUFFALO |
| 01023100 | PURE-BRED BREEDING ANIMALS |
| 01023900 | OTHERS |
| 010290 | OTHER |
| 01029010 | LIVE BOVINE ANIMALS – OTHER – BULLS – ADULT |
| 01029020 | LIVE BOVINE ANIMALS – OTHER – BUFFALOES, ADULT AND CALVES |
| 01029090 | LIVE BOVINE ANIMALS – OTHER – OTHER |
| 0103 | LIVE SWINE |
| 01031000 | LIVE SWINE PURE-BRED BREEDING ANIMALS |
| 01039100 | LIVE SWINE – OTHER – WEIGHING LESS THAN 50 KG. |
| 01039200 | LIVE SWINE- OTHER WEIGHING 50KG. OR MORE |
| 0104 | LIVE SHEEP AND GOATS |
| 010410 | SHEEP |
| 01041010 | LIVE SHEEP AND GOATS – SHEEP : SHEEP INCLUDING LAMB FOR BREEDING PURPOSE |
| 01041090 | LIVE SHEEP A ND GOATS SHEEP OTHER |
| 01042000 | LIVE SHEEP AND GOATS GOATS |
| 0105 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS – WEIGHING NOT MORE THAN 185 G: |
| 01051100 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : FOWLSOFTHESPECIESGALLUSDOMESTICUS |
| 01051200 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : TURKEYS |
| 01051300 | DUCKS |
| 01051400 | GEESE |
| 01051500 | GUINEA FOWLS |
| 01051900 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : OTHER |
| 01059200 | 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 |
| 01059300 | 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, |
| 01059400 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 01059900 | SPECIES GALLUSDOMESTICUS, DUCKS, GEESE,TURKEYS AND GUINEA FOWLS – OTHER – OTHER |
| 0106 | OTHER LIVE ANIMALS – MAMMALS: |
| 01061100 | OTHER LIVE ANIMALS MAMMALS : PRIMATES |
| 01061200 | OTHER LIVE ANIMALS MAMMALS WHALES,DOLPHINS AND PORPOISES (MAMMALS OF THE ORDER CETACEA); MANATEES AND DUGONGS(MAMMALS OF THE ORDER SIRENIA) |
| 01061300 | CAMELS AND OTHER CAMELIDS (CAMELIDAE) |
| 01061400 | RABITS AND HARES |
| 01061900 | OTHER LIVE ANIMALS MAMMALS OTHER |
| 01062000 | OTHER LIVE ANIMALS REPTILES (INCLUDING SNAKES AND TURTLES) |
| 01063100 | OTHER LIVE ANIMALS BIRDS : BIRDS OF PREY |
| 01063200 | OTHER LIVE ANIMALS BIRDS PSITTACIFORMES(INCLUDING PARROTS, PARAKEETS,MACAWS AND COCKATOOS) |
| 01063300 | OSTRICHES; EMUS(DROMAIUS NOVAEHOLLANDIAE) |
| 01063900 | OTHER LIVE ANIMALS BIRDS OTHER |
| 010641 | BEES |
| 01064110 | PURELINE STOCK |
| 01064190 | OTHER |
| 010649 | OTHER |
| 01064910 | PURELINE STOCK |
| 01064990 | OTHER |
| 010690 | OTHER |
| 01069000 | OTHER |
| 01069010 | OTHERLIVE ANIMALS- OTHER – BEESANDOTHERINSECTS,NOTELSEWHEREINCLUDEDORSPECIFIED |
| 01069020 | OTHER LIVE ANIMALS – OTHER – PURE LINE STOCK |
| 01069090 |
OTHER LIVE ANIMALS – OTHER – OTHER |
| HSN Code | Description | GST Rate |
|---|---|---|
| 0101 | Live horses, asses, mules and hinnies | 12% |
| 0102 | Live bovine animals | 0% |
| 0103 | Live swine | 12% |
| 0104 | Live sheep and goats | 12% |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | 0% |
| 0106 | Live mammals | 0% |
| 0107 | Live birds | 0% |
| 0108 | Live reptiles | 0% |
| 0109 | Live amphibians | 0% |
GST Compliance and Invoicing
As per the GST laws, all businesses dealing with live animals or their products must comply with the GST regulations. This includes registering for GST, maintaining proper records, and filing GST returns. When invoicing for live animals, the following information must be included:
Item name: The name or description of the live animal being sold.
HSN code: The HSN code for the live animal being sold.
Price: The price of the live animal excluding GST.
GST: The applicable GST rate and amount.
Example Scenarios
Scenario 1: A farmer sells a live cow for Rs. 50,000.
Item name: Live cow
HSN code: 0102
Price: Rs. 50,000
GST: 0%
Scenario 2: A poultry farm sells 100 live chickens for Rs. 10,000.
Item name: Live chickens
HSN code: 0105
Price: Rs. 10,000
GST: 0%
Scenario 3: A pet store sells a live snake for Rs. 5,000.
Item name: Live snake
HSN code: 0108
Price: Rs. 5,000
GST: 0%
- HSN codes and GST rates for live animals may vary depending on the type of animal and its intended use. It is important to accurately classify and invoice live animals to ensure compliance with GST laws.
- Businesses dealing with live animals must maintain proper records of purchases, sales, and stock to avoid any discrepancies during GST audits.
- It is advisable to consult a tax expert or seek guidance from the government’s official GST portal for any queries regarding GST compliance for live animals.
Conclusion
Chapter 1 of GST covers live animals and their products, setting the tax rates for these goods. It is important for businesses dealing with live animals to comply with the GST regulations and properly invoice these items. Accurate classification and invoicing will ensure smooth business operations and avoid any penalties for non-compliance.
FAQs
What is the GST rate for live animals?
The GST rate for live animals varies depending on the type of animal. It can range from 0% to 12%.
Do all live animals attract GST?
No, some live animals such as bovine animals and poultry are exempt from GST.
Do I need to register for GST if I am selling live animals?
Yes, any business dealing with live animals must register for GST if their turnover exceeds the threshold limit.
Is it necessary to mention the HSN code on invoices for live animals?
Yes, businesses must mention the HSN code for live
