Chapter 01GST Classification

Live Animals

Covers Live Animals (Horses, Cattle, Poultry). Most live animals are Exempt (NIL Rated) if not used for sports/entertainment.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes100
Dominant RateGST is generally Nil/low on most live animals. Premium categories (e.g., Race Horses) may attract standard rates.
Key: Live Cattle, Live Poultry, Sheep & Goats

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 0101).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 01

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Analysis of Chapter 01

Covers Live Animals (Horses, Cattle, Poultry). Most live animals are Exempt (NIL Rated) if not used for sports/entertainment.

Included

  • Live horses, asses, mules
  • Live bovine animals (cattle, buffalo)
  • Live swine (pigs)
  • Live poultry (chickens, ducks)
  • Live insects (bees)

Excluded

Expert insights

Do not confuse Live Animals (Ch 01) with Meat (Ch 02). Live Poultry is Ch 01; Dressed Chicken is Ch 02.

  • Live Animals (Ch 01) vs Meat (Ch 02): Once slaughtered, classification shifts to Ch 02.
  • Live Poultry (Ch 01) vs Eggs (Ch 04): Eggs are Ch 04.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 01

If I supply a live goat for slaughter, is it Ch 01 or 02?

It remains Chapter 01 as long as it is alive. Chapter 02 applies only after slaughter.

Are day-old chicks classified under Chapter 01?

Yes. Live poultry, including chicks, falls under Chapter 01.

Does Chapter 01 include animal semen?

No. Animal semen is classified under Chapter 05.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.