GST HSN Chapter 1
Live Animals and poultry
This chapter covers all live animals except fish, crustaceans, molluscs and other aquatic invertebrates of heading 03.01, 03.06 or 03.07.
Simple Summary
Chapter 1 covers all live animals. This includes cows, sheep, goats, poultry, and other animals.
What is NOT covered?
This chapter does NOT cover Fish and crustaceans (Chapter 3) or Micro-organisms (Chapter 30).
UQC Guidance
NOS (Numbers)
GST Rate Summary
Most live animals are Exempt (0%). Live horses may attract standard rates.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 01 | LIVE ANIMALS | Use |
| 0101 | LIVE HORSES, ASSES, MULES AND HINNIES. | Use |
| 01011010 | LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMALS HORSES | Use |
| 01011020 | LIVE HORSES, ASSES, MULESANDHINNIES PURE-BRED BREEDING ANIMALS ASSES | Use |
| 01011090 | LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMAL S OTHER | Use |
| 010121 | PURE-BRED BREEDING ANIMALS | Use |
| 01012100 | PURE-BRED BREEDING ANIMALS | Use |
| 010129 | other | Use |
| 01012910 | Horses for polo | Use |
| 01012990 | other | Use |
| 010130 | Asses | Use |
| 01013010 | Pure-bred breeding animals | Use |
| 01013020 | livestock | Use |
| 01013090 | other | Use |
| 010190 | Other | Use |
| 01019010 | LIVE HORSES, ASSES, MULES AND HINNIES - OTHER - HORSES FOR POLO | Use |
| 01019020 | LIVE HORSES, ASSES, MULES AND HINNIES - OTHER - ASSES, MULES AND HINNIES AS LIVE STOCK | Use |
| 01019030 | Mules and hinnies as livestock | Use |
| 01019090 | OTHER | Use |
| 0102 | LIVE BOVINE ANIMALS. | Use |
| 01021010 | LIVE BOVINE ANIMALS - BULLS - PURE-BRED BREEDING ANIMALS : ADULT | Use |
| 01021020 | LIVE BOVINE ANIMALS - BULLS - PURE-BRED BREEDING ANIMALS COWS, ADULT | Use |
| 01021030 | LIVE BOVINE ANIMALS- BULLS - PURE-BRED BREEDING ANIMALS BUFFALOES, ADULT AND CALVES | Use |
| 01021090 | LIVE BOVINE ANIMALS - BULLS - PURE-BRED BREEDING ANIMALS OTHER | Use |
| 010221 | Pure-bred breeding animals | Use |
| 01022110 | Bulls | Use |
| 01022120 | Cows | Use |
| 010229 | Other | Use |
| 01022910 | Bulls | Use |
| 01022990 | OTHER, INCLUDING CALVES | Use |
| 010231 | PURE-BRED BREEDING ANIMALS | Use |
| 01023100 | Pure-bred breeding animals | Use |
| 010239 | OTHER | Use |
| 01023900 | OTHER | Use |
| 010290 | Other | Use |
| 01029010 | PURE-BRED BREEDING ANIMALS | Use |
| 01029020 | LIVE BOVINE ANIMALS - OTHER - BUFFALOES, ADULT AND CALVES | Use |
| 01029090 | OTHER | Use |
| 0103 | LIVE SWINE | Use |
| 010310 | PURE-BRED BREEDING ANIMALS | Use |
| 01031000 | PURE-BRED BREEDING ANIMALS | Use |
| 010391 | WEIGHING LESS THAN 50KG | Use |
| 01039100 | WEIGHING LESS THAN 50KG | Use |
| 010392 | WEIGHING 50KG OR MORE | Use |
| 01039200 | WEIGHING 50KG OR MORE | Use |
| 0104 | LIVE SHEEP AND GOATS | Use |
| 010410 | Sheep | Use |
| 01041010 | SHEEP INCLUDING LAMB FOR BREEDING PURPOSE | Use |
| 01041090 | OTHER | Use |
| 010420 | GOATS | Use |
| 01042000 | GOATS | Use |
| 0105 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS. | Use |
| 010511 | FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 01051100 | FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 010512 | TURKEYS | Use |
| 01051200 | TURKEYS | Use |
| 010513 | DUCKS | Use |
| 01051300 | Ducks | Use |
| 010514 | GEESE | Use |
| 01051400 | Geese | Use |
| 010515 | GUINEA FOWLS | Use |
| 01051500 | Guinea fowls | Use |
| 01051900 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : OTHER | Use |
| 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 | Use |
| 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, | Use |
| 010594 | FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 01059400 | FOWLS OF THE SPECIES GALLUS DOMESTICUS | Use |
| 010599 | OTHER | Use |
| 01059900 | OTHER | Use |
| 0106 | OTHER LIVE ANIMALS. | Use |
| 010611 | PRIMATES | Use |
| 01061100 | PRIMATES | Use |
| 010612 | WHALES, DOLPHINS AND PORPOISES (MAMMALS OF THE ORDER CETACEA), MANATEES AND DUGONGS (MAMMALS OF THE ORDER SIRENIA), SEALS, SEA LIONS AND WALRUSES (MAMMALS OF THE SUBORDER PINNIPEDIA) | Use |
| 01061200 | WHALES, DOLPHINS AND PORPOISES (MAMMALS OF THE ORDER CETACEA), MANATEES AND DUGONGS (MAMMALS OF THE ORDER SIRENIA), SEALS, SEA LIONS AND WALRUSES (MAMMALS OF THE SUBORDER PINNIPEDIA) | Use |
| 010613 | CAMELS AND OTHER CAMELIDS (CAMELIDAE) | Use |
| 01061300 | Camels and other camelids (Camelidae) | Use |
| 010614 | RABBITS AND HARES | Use |
| 01061400 | RABBITS AND HARES | Use |
| 010619 | OTHER | Use |
| 01061900 | OTHER | Use |
| 010620 | REPTILES (INCLUDING SNAKES AND TURTLES) | Use |
| 01062000 | REPTILES (INCLUDING SNAKES AND TURTLES) | Use |
| 010631 | BIRDS OF PREY | Use |
| 01063100 | BIRDS OF PREY | Use |
| 010632 | PSITTACIFORMES INCL. PARROTS, PARRAKEETS, MACAWS AND COCKATOOS | Use |
| 01063200 | PSITTACIFORMES INCL. PARROTS, PARRAKEETS, MACAWS AND COCKATOOS | Use |
| 010633 | OSTRICHES,EMUS (DROMAIUS NOVAEHOLLANDIAE) | Use |
| 01063300 | OSTRICHES, EMUS (DROMAIUS NOVAEHOLLANDIAE) | Use |
| 010639 | OTHER | Use |
| 01063900 | OTHER | Use |
| 010641 | Bees | Use |
| 01064110 | Pureline stock | Use |
| 01064190 | other | Use |
| 010649 | Other | Use |
| 01064910 | Pureline Stock | Use |
| 01064990 | Other | Use |
| 010690 | Other | Use |
| 01069000 | Other | Use |
| 01069010 | OTHERLIVE ANIMALS- OTHER - BEESANDOTHERINSECTS,NOTELSEWHEREINCLUDEDORSPECIFIED | Use |
| 01069020 | OTHER LIVE ANIMALS - OTHER - PURE LINE STOCK | Use |
| 01069090 | OTHER LIVE ANIMALS - OTHER - OTHER | Use |