This chapter covers meat and edible meat offal of animals that have been slaughtered for…
HSN Chapter 01 – Live Animals
This chapter covers the classification of live animals supplied as such, without slaughter or processing, for purposes such as breeding, rearing, farming, or other lawful use. Classification under this chapter is determined strictly by the condition of the goods at the time of supply, and not by their intended end-use.
| HSN | Technical Description | Tax Rate |
|---|---|---|
| 01012100 | Live horses of certified pure-bred lineage supplied exclusively for breeding purposes, supported by appropriate breeding documentation. | Nil |
| 01012900 | Live horses other than pure-bred breeding animals, including race, riding, and working horses supplied alive. | Nil |
| 01013000 | Live asses, mules, and hinnies supplied alive for agricultural, transport, or other lawful purposes. | Nil |
| 01022100 | Live bovine animals of certified pure-bred lineage supplied exclusively for breeding purposes. | Nil |
| 01022900 | Live bovine animals including cows, bulls, oxen, and calves other than pure-bred breeding animals. | Nil |
| 01023100 | Live buffaloes of certified pure-bred lineage supplied exclusively for breeding purposes. | Nil |
| 01023900 | Live buffaloes supplied for dairy, farming, or agricultural use other than pure-bred breeding. | Nil |
| 01031000 | Live swine of certified pure-bred lineage supplied exclusively for breeding purposes. | Nil |
| 01039100 | Live swine weighing less than 50 kilograms at the time of supply. | Nil |
| 01039200 | Live swine weighing 50 kilograms or more at the time of supply. | Nil |
| 01041000 | Live sheep supplied for breeding, rearing, or agricultural purposes. | Nil |
| 01042000 | Live goats supplied for breeding, rearing, or agricultural purposes. | Nil |
| 01051100 | Day-old chicks of domestic fowls (Gallus domesticus) weighing not more than 185 grams, supplied for poultry farming. | Nil |
| 01051200 | Live turkeys supplied alive. | Nil |
| 01051300 | Live ducks supplied alive. | Nil |
| 01051400 | Live geese supplied alive. | Nil |
| 01051500 | Live guinea fowls supplied alive. | Nil |
| 01059400 | Live poultry not specifically covered under the preceding poultry classifications. | Nil |
| 01059900 | Live animals not elsewhere specified in this chapter, including camels, rabbits, birds, reptiles, insects, and similar animals. | Nil |