Free Tools/HSN Code Finder/Chapter 01/HSN 0101

HSN 01014-Digit Heading

HSN 0101: Live horses – GST Rate

HSN 0101 covers live horses, asses, mules and hinnies. GST on HSN 0101 is 5% or 0% (Nil / exempt) depending on the conditions listed below (rates effective 22 September 2025). This heading has 13 tariff items, for example 0101 10 10, 0101 10 20 and 0101 10 90.

Chapter 01: Live animals

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 0101

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Live horses

Reference: Schedule I, S. No. 1 (Spec: 0101 21 00, 0101 29)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Live asses, mules and hinnies

Reference: Schedule EXEMPT, S. No. 1 (Spec: 0101)

Sub-Headings & Tariff Items Under 0101

Showing 17 sub-classification codes with complete hierarchy descriptions.

010110108-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Live Horses, Asses, Mules And Hinnies Pure-Bred Breeding Animals Horses

010110208-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Live Horses, Asses, Mulesandhinnies Pure-Bred Breeding Animals Asses

010110908-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Live Horses, Asses, Mules And Hinnies Pure-Bred Breeding Animal S Other

0101216-Digit Sub-heading

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Pure-Bred Breeding Animals

010121008-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Pure-Bred Breeding Animals > Pure-Bred Breeding Animals

0101296-Digit Sub-heading

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > other

010129108-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > other > Horses for polo

010129908-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > other > other

0101306-Digit Sub-heading

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Asses

010130108-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Asses > Pure-bred breeding animals

010130208-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Asses > livestock

010130908-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Asses > other

0101906-Digit Sub-heading

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Other

010190108-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Other > Live Horses, Asses, Mules And Hinnies - Other - Horses For Polo

010190208-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Other > Live Horses, Asses, Mules And Hinnies - Other - Asses, Mules And Hinnies As Live Stock

010190308-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Other > Mules and hinnies as livestock

010190908-Digit Tariff Item

Chain: Live Animals > Live Horses, Asses, Mules And Hinnies. > Other > Other

Other Headings in Chapter 01

Live Poultry, That Is To Say, Fowls Of The Species Gallus Domesticus, Ducks, Geese, Turkeys And Guinea Fowls.

HSN 0106

Other Live Animals.

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