GST Rate for HSN 0106
Specific items under 0106
| HSN Code | Description | GST Rate |
|---|---|---|
| 010611 | PRIMATES | 18% |
| 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) | 18% |
| 010613 | CAMELS AND OTHER CAMELIDS (CAMELIDAE) | 18% |
| 010614 | RABBITS AND HARES | 18% |
| 010619 | OTHER | 18% |
| 010620 | REPTILES (INCLUDING SNAKES AND TURTLES) | 18% |
| 010631 | BIRDS OF PREY | 18% |
| 010632 | PSITTACIFORMES INCL. PARROTS, PARRAKEETS, MACAWS AND COCKATOOS | 18% |
| 010633 | OSTRICHES,EMUS (DROMAIUS NOVAEHOLLANDIAE) | 18% |
| 010639 | OTHER | 18% |
| 010641 | Bees | 18% |
| 010649 | Other | 18% |
| 010690 | Other | 18% |
| 01061100 | PRIMATES | 18% |
| 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) | 18% |
| 01061300 | Camels and other camelids (Camelidae) | 18% |
| 01061400 | RABBITS AND HARES | 18% |
| 01061900 | OTHER | 18% |
| 01062000 | REPTILES (INCLUDING SNAKES AND TURTLES) | 18% |
| 01063100 | BIRDS OF PREY | 18% |
| 01063200 | PSITTACIFORMES INCL. PARROTS, PARRAKEETS, MACAWS AND COCKATOOS | 18% |
| 01063300 | OSTRICHES, EMUS (DROMAIUS NOVAEHOLLANDIAE) | 18% |
| 01063900 | OTHER | 18% |
| 01064110 | Pureline stock | 18% |
| 01064190 | other | 18% |
| 01064910 | Pureline Stock | 18% |
| 01064990 | Other | 18% |
| 01069000 | Other | 18% |
| 01069010 | OTHERLIVE ANIMALS- OTHER - BEESANDOTHERINSECTS,NOTELSEWHEREINCLUDEDORSPECIFIED | 18% |
| 01069020 | OTHER LIVE ANIMALS - OTHER - PURE LINE STOCK | 18% |
| 01069090 | OTHER LIVE ANIMALS - OTHER - OTHER | 18% |
Tax calculator for HSN 0106
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 01 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 0106
What is the GST rate for HSN 0106?▾
GST rate for HSN 0106 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 0106 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 0106
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 01.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.