Live Animals
Covers live animals such as horses, cattle, sheep, goats, pigs and live poultry. It is used when the supply is of the animal itself in a living state, including breeding and livestock animals.
How to find the correct HSN Code in Chapter 01?
Identify Heading: Match your product with the 4-digit headings below.
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 01
What does Chapter 01 Cover?
Covers live animals such as horses, cattle, sheep, goats, pigs and live poultry. It is used when the supply is of the animal itself in a living state, including breeding and livestock animals.
Included
- Live horses, asses, mules
- Live bovine animals (cattle, buffalo)
- Live swine (pigs)
- Live poultry (chickens, ducks)
- Live insects (bees)
Excluded
- Meat and edible meat offalGo to Ch 02
- Fish and crustaceansGo to Ch 03
- Animal semen / micro-organismsGo to Ch 05
Common Confusions
- • 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 Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert 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.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.