Under the GST regime, HSN Code 1013010 classifies Pure-Bred Breeding Animals within Chapter 1 – Live Animals; Animal Products. This code is essential for businesses to correctly calculate and remit taxes on Pure-Bred Breeding Animals. The applicable rates are CGST at Nil, SGST/UTGST at Nil for within-state sales, and IGST at Nil for interstate supplies. Goods are quantified using u.
HSN Codes under Chapter 1 – Live Animals; Animal Products
Below are related HSN codes from Chapter 1 – Live Animals; Animal Products for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Live Animals; Animal Products... | 1011010 | Live Horses, Asses, Mules And Hinnies Pure-Bred Br... | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1011020 | Live Horses, Asses, Mulesandhinnies Pure-Bred Bree... | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1011090 | Live Horses, Asses, Mules And Hinnies Pure-Bred Br... | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1012100 | Pure-Bred Bredding Animals | 0.06 | 0.06 | 0.12 |
| Live Animals; Animal Products... | 1012910 | Horses For Polo | 6.00% | 6.00% | 12.00% |
| Live Animals; Animal Products... | 1012990 | Other | 0.06 | 0.06 | 0.12 |
| Live Animals; Animal Products... | 1013020 | Livestock | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1013090 | Other | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1019010 | Live Horses, Asses, Mules And Hinnies - Other - Ho... | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1019020 | Live Horses, Asses, Mules And Hinnies - Other - As... | Nil | Nil | Nil |
GST Rates for HSN 1013010
The tax structure for Pure-Bred Breeding Animals under HSN Code 1013010 follows a dual taxation model. CGST is levied at Nil and SGST/UTGST at Nil for intrastate sales. Interstate transactions attract IGST at Nil. All invoices must record quantities in u as the standard measurement for goods under Chapter 1 – Live Animals; Animal Products.
Who Should Use HSN Code 1013010?
Every entity transacting in Pure-Bred Breeding Animals must quote HSN Code 1013010 on invoices. This includes traders, distributors, and e-commerce sellers operating under Live Animals; Animal Products. Chapter 1 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in Pure-Bred Breeding Animals? Complete GST registration to legally collect taxes on goods under HSN 1013010. Businesses importing or exporting Live Animals; Animal Products products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 1013010 accurately for Pure-Bred Breeding Animals avoids compliance issues and facilitates credit claims. Monitor changes to Nil, Nil, and Nil rates for Chapter 1 – Live Animals; Animal Products to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 1013010 falls under Chapter 1 – Live Animals; Animal Products in the GST tariff schedule. This chapter covers various goods including Pure-Bred Breeding Animals.
Yes, IGST at Nil is applicable when Pure-Bred Breeding Animals is supplied interstate or imported. For local sales within a state, CGST at Nil and SGST/UTGST at Nil apply instead.
Yes, e-commerce sellers dealing in Pure-Bred Breeding Animals must use HSN 1013010 on their invoices. This applies to all online platforms operating under Live Animals; Animal Products classification.
To import goods under Live Animals; Animal Products, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.