GST Rate & HSN Code for Products of Animal Origin Not Elsewhere Specified – Chapter 5
Introduction to Chapter 5 HSN Codes
GST Rate & HSN Code for Products of Animal Origin Not Elsewhere Specified – Chapter 5: India’s Goods and Services Tax (GST) regime, introduced in 2017, revolutionized the country’s indirect tax system by unifying numerous taxes into a single framework. One of the crucial aspects of GST is the classification of goods under specific HSN (Harmonized System of Nomenclature) codes, which help in determining the applicable GST rate.
Chapter 5 of the HSN Code specifically deals with “Products of Animal Origin, Not Elsewhere Specified or Included.” These products cover a wide range of items derived from animals but not classified under meat, dairy, or seafood products.
This article aims to give a detailed overview of GST rates and HSN codes applicable under Chapter 5, their classification, exemptions, and compliance aspects, ensuring businesses and tax professionals can navigate this niche but significant segment effectively.
What Is Chapter 5 in HSN Code?
Chapter 5 of the HSN Code includes animal-origin products that are not covered elsewhere in the HSN system. These typically involve items used in traditional medicine, cosmetics, research, and industrial processes. This chapter is often overlooked, but for importers, exporters, and manufacturers dealing in niche animal-based materials, understanding Chapter 5 is essential.
Key Products Covered Under Chapter
Here is a list of commonly traded products under HSN Chapter 5:
| HSN Code | Product Description |
|---|---|
| 0501 | Human hair, unworked or simply washed, sorted |
| 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair; other brush-making hair |
| 0503 | Horsehair and horsehair waste |
| 0504 | Guts, bladders, and stomachs of animals (other than fish), whole and pieces thereof |
| 0505 | Skins and other parts of birds, with their feathers or down |
| 0506 | Bones and horn-cores, unworked or simply prepared |
| 0507 | Ivory, animal teeth, and tusks, unworked or simply prepared |
| 0508 | Coral and similar materials, unworked or simply prepared |
| 0509 | Natural sponges of animal origin |
| 0510 | Ambergris, castoreum, civet, musk, and other animal substances used in perfumery |
| 0511 | Animal products not elsewhere specified; dead animals unfit for human consumption |
GST Rates for Chapter 5 Products
The GST rates for Chapter 5 items vary based on the nature and use of the product. Here’s a table summarizing the key GST rates as per the latest GST Council notifications:
| HSN Code | Product Description | GST Rate |
|---|---|---|
| 0501 | Human hair (unworked, waste, etc.) | Nil |
| 0504 | Guts, bladders, and stomachs of animals | 5% |
| 0505 | Skins and parts of birds with feathers | 5% |
| 0506 | Bones and horn-cores, crushed or powdered | 5% |
| 0507 | Ivory and animal tusks (unworked or simply prepared) | 12% |
| 0508 | Coral and shells, unworked | 5% |
| 0510 | Ambergris, musk, animal secretions used in perfumery | 12% |
| 0511 | Other animal-origin products not elsewhere classified | 12% or 18%, depending on end-use |
HSN Codes and HSN Description under HSN Code for Products of animal origin not elsewhere specified – Chapter 5
Given below is the detailed table for HSN codes and their respective description for the products that come under Chapter 5 of HSN codes.
| HSN Code | HSN Description |
|---|---|
| 0501 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR |
| 050100 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR |
| 05010010 | HUMAN HAIR, UNWORKED, WHETHER OR – NOT WASHED OR SCOURED; WASTE OF – HUMAN HAIR – HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR : – HUMAN HAIR, UNWORKED,WHETHER OR NOT WASHED OR SCOURED |
| 05010020 | HUMAN HAIR, UNWORKED, WHETHER OR – NOT WASHED OR SCOURED; WASTE OF – HUMAN HAIR – HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR : – WASTE OF HUMAN HAIR |
| 0502 | PIGS, HOGS OR BOARS BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR |
| 050210 | PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR AND WASTE THEREOF |
| 05021010 | PIGS, HOGSOR BOARSBRISTLES AND HAIR;BADGER HAIR AND OTHER BRUSH MAKINGHAIR; WASTE OF SUCH BRISTLES OR HAIR – PIGS, HOGS OR BOARS BRISTLES AND HAIR AND – WASTE THEREOF : – PIGS, HOGS OR BOARS BRISTLES AND HAIR |
| 05021020 | PIGS, HOGS OR BOARS BRISTLES AND HAIR;BADGER HAIR ANDOTHER BRUSH MAKING – HAIR; WASTE OF SUCH BRISTLES OR HAIR – PIGS, HOGS OR BOARS BRISTLES AND HAIR AND WASTE THEREOF : – WASTE OF PIGS, HOGS OR BOARS BRISTLES AND HAIR |
| 050290 | OTHER |
| 05029010 | PIGS, HOGS OR BOARS BRISTLES AND HAIR; – BADGER HAIR AND OTHER BRUSH MAKING – HAIR; WASTE OF SUCH BRISTLES OR HAIR – OTHER : – BADGER HAIR AND OTHER BRUSH MAKING HAIR |
| 05029020 | PIGS, HOGS OR BOARS BRISTLES AND HAIR; – BADGER HAIR AND OTHER BRUSH MAKING – HAIR; WASTE OF SUCH BRISTLES OR HAIR – OTHER : – YAK TAIL HAIR |
| 05029090 | PIGS, HOGS OR BOARS BRISTLES AND HAIR; – BADGER HAIR AND OTHER BRUSH MAKING – HAIR; WASTE OF SUCH BRISTLES OR HAIR – OTHER : – OTHER |
| 0503 | – |
| 05030000 | HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL |
| 0504 | GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED |
| 050400 | GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED |
| 05040010 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040020 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040031 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040039 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040041 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040049 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040051 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 05040059 | GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, FROZEN, SALTED, – IN BRINE, DRIED OR SMOKED – GUTS, BLADDERS AND STOMACHS OF ANIMALS – (OTHER THAN FISH), WHOLE AND PIECES – THEREOF, FRESH, CHILLED, F |
| 0505 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FE |
| 050510 | FEATHERS OF A KIND USED FOR STUFFING; DOWN |
| 05051010 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05051090 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 050590 | OTHER |
| 05059010 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05059021 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05059029 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05059031 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05059039 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05059091 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 05059099 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR – FEATHERS OR DOWN, FEATHERS AND PARTS OF – FEATHERS (WHETHER OR NOT WITH TRIMMED – EDGES) AND DOWN, NOT FURTHER WORKED THAN – CLEANED, DISINFECTED OR TREATED FOR – PRESERVATION; POWDER AND WASTE OF – FEATHERS OR |
| 0506 | BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED POWDER AND WASTE OF THESE PRODUCTS |
| 050610 | OSSEIN AND BONES TREATED WITH ACID |
| 05061011 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : BONES, INCLUDING HORN-CORES, CRUSHED : – – OF WILD ANIMALS |
| 05061019 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – – BONES, INCLUDING HORN-CORES, CRUSHED : – OTHER |
| 05061021 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – BONE GRIST : OF WILD ANIMALS |
| 05061029 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – BONE GRIST : OTHER |
| 05061031 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – OSSEIN – OF WILD ANIMALS |
| 05061039 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – OSSEIN – OTHER |
| 05061041 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – BONES, HORN-CONES AND PARTS THEREOF, NOT – CRUSHED : – O |
| 05061049 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OSSEIN AND BONES TREATED WITH ACID : – BONES, HORN-CONES AND PARTS THEREOF, NOT – CRUSHED : – O |
| 050690 | OTHER |
| 05069011 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OTHER : BONE MEAL : – OF WILD ANIMALS |
| 05069019 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OTHER – BONE MEAL : – : OTHER |
| 05069091 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OTHER : OTHER : OF WILD ANIMALS |
| 05069099 | BONES AND HORN-CORES, UNWORKED, – DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO – SHAPE), TREATED WITH ACID OR DEGELATINISED – POWDER AND WASTE OF THESE PRODUCTS – OTHER : OTHER : OTHER |
| 0507 | IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS |
| 050710 | IVORY; IVORY POWDER AND WASTE |
| 05071010 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – IVORY; IVORY POWDER AND WASTE : – IVORY |
| 05071020 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – IVORY; IVORY POWDER AND WASTE : – IVORY POWDER AND WASTE |
| 050790 | OTHER |
| 05079010 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : HOOF MEAL |
| 05079020 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : HORN MEAL |
| 05079030 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : HOOVES, CLAWS, NAILS AND BEAKS |
| 05079040 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : ANTLERS |
| 05079050 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : BUFFALO HORNS |
| 05079060 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : TORTOISE- SHELL |
| 05079070 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : CLAWS AND WASTE OF TORTOISE SHELL |
| 05079090 | IVORY, TORTOISE-SHELL, WHALEBONE AND – WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, – NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY – PREPARED BUT NOT CUT TO SHAPE; POWDER AND – WASTE OF THESE PRODUCTS – OTHER : OTHER |
| 0508 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF |
| 050800 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF |
| 05080010 | CORAL AND SIMILAR MATERIALS, UNWORKED – OR SIMPLY PREPARED BUT NOT OTHERWISE – WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS – OR ECHINODERMS AND CUTTLE-BONE, – UNWORKED OR SIMPLY PREPARED BUT NOT – CUT TO SHAPE, POWDER AND WASTE THEREOF – CORAL AND SIMILAR MAT |
| 05080020 | CORAL AND SIMILAR MATERIALS, UNWORKED – OR SIMPLY PREPARED BUT NOT OTHERWISE – WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS – OR ECHINODERMS AND CUTTLE-BONE, – UNWORKED OR SIMPLY PREPARED BUT NOT – CUT TO SHAPE, POWDER AND WASTE THEREOF – CORAL AND SIMILAR MAT |
| 05080030 | CORAL AND SIMILAR MATERIALS, UNWORKED – OR SIMPLY PREPARED BUT NOT OTHERWISE – WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS – OR ECHINODERMS AND CUTTLE-BONE, – UNWORKED OR SIMPLY PREPARED BUT NOT – CUT TO SHAPE, POWDER AND WASTE THEREOF – CORAL AND SIMILAR MAT |
| 05080040 | CORAL AND SIMILAR MATERIALS, UNWORKED – OR SIMPLY PREPARED BUT NOT OTHERWISE – WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS – OR ECHINODERMS AND CUTTLE-BONE, – UNWORKED OR SIMPLY PREPARED BUT NOT – CUT TO SHAPE, POWDER AND WASTE THEREOF – CORAL AND SIMILAR MAT |
| 05080050 | CORAL AND SIMILAR MATERIALS, UNWORKED – OR SIMPLY PREPARED BUT NOT OTHERWISE – WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS – OR ECHINODERMS AND CUTTLE-BONE, – UNWORKED OR SIMPLY PREPARED BUT NOT – CUT TO SHAPE, POWDER AND WASTE THEREOF – CORAL AND SIMILAR MAT |
| 05080090 | CORAL AND SIMILAR MATERIALS, UNWORKED – OR SIMPLY PREPARED BUT NOT OTHERWISE – WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS – OR ECHINODERMS AND CUTTLE-BONE, – UNWORKED OR SIMPLY PREPARED BUT NOT – CUT TO SHAPE, POWDER AND WASTE THEREOF – CORAL AND SIMILAR MAT |
| 0509 | OMITTED |
| 05090010 | NATURAL SPONGES OF ANIMAL ORIGIN – NATURAL SPONGES OF ANIMAL ORIGIN : – OF WILD LIFE |
| 05090090 | NATURAL SPONGES OF ANIMAL ORIGIN – NATURAL SPONGES OF ANIMAL ORIGIN : – OTHER |
| 0510 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED |
| 051000 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED |
| 05100010 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; – CANTHARIDES; BILE, WHETHER OR NOT DRIED; – GLANDS AND OTHER ANIMAL PRODUCTS USED – IN THE PREPARATION OF PHARMACEUTICAL – PRODUCTS, FRESH, CHILLED, FROZEN OR – OTHERWISE PROVISIONALLY PRESERVED – AMBERGRIS, CASTOREU |
| 05100020 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; – CANTHARIDES; BILE, WHETHER OR NOT DRIED; – GLANDS AND OTHER ANIMAL PRODUCTS USED – IN THE PREPARATION OF PHARMACEUTICAL – PRODUCTS, FRESH, CHILLED, FROZEN OR – OTHERWISE PROVISIONALLY PRESERVED – AMBERGRIS, CASTOREU |
| 05100030 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; – CANTHARIDES; BILE, WHETHER OR NOT DRIED; – GLANDS AND OTHER ANIMAL PRODUCTS USED – IN THE PREPARATION OF PHARMACEUTICAL – PRODUCTS, FRESH, CHILLED, FROZEN OR – OTHERWISE PROVISIONALLY PRESERVED – AMBERGRIS, CASTOREU |
| 05100091 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; – CANTHARIDES; BILE, WHETHER OR NOT DRIED; – GLANDS AND OTHER ANIMAL PRODUCTS USED – IN THE PREPARATION OF PHARMACEUTICAL – PRODUCTS, FRESH, CHILLED, FROZEN OR – OTHERWISE PROVISIONALLY PRESERVED – AMBERGRIS, CASTOREU |
| 05100099 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; – CANTHARIDES; BILE, WHETHER OR NOT DRIED; – GLANDS AND OTHER ANIMAL PRODUCTS USED – IN THE PREPARATION OF PHARMACEUTICAL – PRODUCTS, FRESH, CHILLED, FROZEN OR – OTHERWISE PROVISIONALLY PRESERVED – AMBERGRIS, CASTOREU |
| 0511 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION |
| 05111000 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – BOVINE SEMEN |
| 051191 | PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS OF CHAPTER 3 |
| 05119110 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : – PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS – OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS – OF CHAPTER 3 : – FISH NAILS |
| 05119120 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : – PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS – OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS – OF CHAPTER 3 : – FISH TAILS |
| 05119130 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : – PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS – OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS – OF CHAPTER 3 : – OTHER FISH WASTE |
| 05119140 | ARTEMIA CYST |
| 05119190 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : – PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS – OR OTHER AQUATIC INVERTEBRATES; DEAD ANIMALS – OF CHAPTER 3 : – OTHER |
| 051199 | OTHER |
| 05119911 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – SILKWORM PUPAE : – ARTEMIA |
| 05119919 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – SILKWORM PUPAE : – OTHER |
| 05119921 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – SINEWS AND TENDONS : – OF WILD LIFE |
| 05119929 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – SINEWS AND TENDONS : – OTHER |
| 05119991 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – OTHER : – FROZEN SEMEN, OTHER THAN BOVINE; BOVINE EMBRYO |
| 05119992 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – OTHER : – OF WILD LIFE |
| 05119999 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – OTHER : – OTHER |
Exemptions and Special Cases under Chapter 5
Some products under Chapter 5 are exempt from GST due to their usage in traditional medicine or religious customs. For instance:
- Human hair (HSN 0501), when unworked or simply cleaned and sorted, is exempted from GST.
- Natural sponges (HSN 0509) are used in medical and cosmetic industries and are taxed at a concessional 5% rate.
- Products like ivory and musk may also be subject to restrictions under the Wildlife Protection Act, limiting their commercial availability despite their HSN classification.
Classification Challenge
One of the biggest challenges businesses face is the correct classification of these niche items. Misclassifying items can lead to GST notices, penalties, or even seizure of goods at customs.
For instance:
- A manufacturer importing animal bones to produce gelatin must ensure correct classification under HSN 0506.
- Exporters of musk or animal secretions used in perfumes must correctly identify HSN 0510 and apply the 12% GST rate.
Businesses are advised to seek clarification via Advance Rulings or consult a GST practitioner to ensure compliance.
Import & Export Considerations
Since many Chapter 5 items are derived from animal sources, they fall under the purview of additional laws like:
- Wildlife (Protection) Act, 1972
- Customs Act, 1962
- Foreign Trade (Development and Regulation) Act, 1992
Importers and exporters must obtain required licenses and certificates (like CITES for ivory or musk) before shipping these products across borders. HSN-based classification under Chapter 5 is also crucial for calculating IGST on imports.
HSN Code Declaration – Mandatory Compliance
Under GST law, businesses with an aggregate turnover exceeding:
- ₹5 crore (for FY 2024-25) – must declare 4-digit HSN codes on B2B invoices.
- Optional below ₹5 crore but recommended for proper classification and filing.
Failure to mention or incorrect HSN code can lead to:
- Input Tax Credit (ITC) mismatches
- Rejection of invoices
- Penalties under Section 125 of CGST Act
Use Cases and Industries Involved
Chapter 5 products are commonly used in:
- Perfumery & Cosmetic Industry – Musk, ambergris (HSN 0510)
- Brush Manufacturing – Boar bristles, badger hair (HSN 0502)
- Medical & Pharmaceutical Industry – Guts and bladders for surgical threads (HSN 0504)
- Handicrafts & Souvenirs – Coral and shells (HSN 0508), ivory carvings (HSN 0507)
- Wig & Hair Extension Industry – Human hair (HSN 0501)
Compliance Tips for Businesses
- Maintain Detailed Records: Especially for imports and exports, include wildlife clearances where applicable.
- Check Notifications Regularly: GST rates are subject to change through GST Council meetings.
- Use Correct HSN Codes: Always refer to Customs Tariff Act, 1975 and latest CBIC circulars.
- Advance Ruling for Confusion: When in doubt, file for Advance Ruling under Section 96 of CGST Act.
- Training for Staff: Educate procurement and accounts teams on GST rates and HSN codes.
Conclusion
Chapter 5 of the HSN classification, though niche, holds significant importance for businesses dealing in products of animal origin. With varying GST rates ranging from Nil to 18%, and strict compliance requirements including wildlife laws, it’s essential to stay informed and updated. Proper classification not only ensures compliance but also optimizes tax planning and avoids legal complications.
FAQs on GST Rate & HSN Code for Products of Animal Origin (Chapter 5)
1. What is the GST rate for human hair under Chapter 5?
The GST rate for human hair, whether in raw or simply cleaned form (HSN 0501), is Nil. However, if the hair is processed or made into wigs, it falls under different HSN codes and attracts GST.
2. Are bones and horn-cores taxable under GST?
Yes, bones and horn-cores (HSN 0506), if unworked or crushed, attract a 5% GST rate. However, processed bones used for decorative or industrial purposes may attract higher GST.
3. Are animal products under Chapter 5 exportable without GST?
Exports are considered zero-rated supplies under GST. So, even products under Chapter 5 are exported without charging GST, but businesses can claim Input Tax Credit (ITC) and refunds.
4. Do I need to mention HSN Code for these items on invoices?
Yes, if your annual turnover exceeds ₹5 crore, mentioning at least a 4-digit HSN code is mandatory for B2B invoices. It’s also advisable for all businesses to use HSN codes to ensure smooth ITC matching.
5. Are there any restrictions on importing products under Chapter 5?
Yes, certain items like ivory or musk are regulated under Wildlife Protection laws and CITES, and require additional permits or are outright banned.
