HSN 01044-Digit Heading
HSN 0104: Live sheep and goats – GST Rate
HSN 0104 covers live sheep and goats. GST on HSN 0104 is 0% (Nil / exempt) (rates effective 22 September 2025). This heading has 3 tariff items, for example 0104 10 10, 0104 10 90 and 0104 20 00.
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 0104
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil
Live sheep and goats
Reference: Schedule EXEMPT, S. No. 4 (Spec: 0104)
Sub-Headings & Tariff Items Under 0104
Showing 5 sub-classification codes with complete hierarchy descriptions.
0104106-Digit Sub-heading
Chain: Live Animals > Live Sheep And Goats > Sheep
010410108-Digit Tariff Item
Chain: Live Animals > Live Sheep And Goats > Sheep > Sheep Including Lamb For Breeding Purpose
010410908-Digit Tariff Item
Chain: Live Animals > Live Sheep And Goats > Sheep > Other
0104206-Digit Sub-heading
Chain: Live Animals > Live Sheep And Goats > Goats
010420008-Digit Tariff Item
Chain: Live Animals > Live Sheep And Goats > Goats > Goats
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