Chapter 1 of the GST framework covers Live Animals; Animal Products, and HSN Code 1013090 specifically identifies Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other. Tax rates applicable include CGST at Nil, SGST/UTGST at Nil, and IGST at Nil for interstate movements. The standard unit of measurement is 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... | 1013010 | Pure-Bred Breeding Animals | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1013020 | Livestock | 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 1013090
The taxation of Other under HSN Code 1013090 depends on supply location. Intrastate transactions require CGST at Nil and SGST/UTGST at Nil. Interstate supplies are charged IGST at Nil. Invoices should consistently use u for Live Animals; Animal Products goods under Chapter 1.
Who Should Use HSN Code 1013090?
Traders, manufacturers, and importers of Other are required to mention HSN Code 1013090 on all GST documents. This Live Animals; Animal Products classification under Chapter 1 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Other market requires essential registrations. GST registration enables legal tax collection on HSN 1013090 goods. For cross-border trade in Live Animals; Animal Products items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 1013090 accurately for Other 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 1013090 is used to classify Other under Chapter 1 – Live Animals; Animal Products for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Other, CGST applies at Nil and SGST/UTGST at Nil for intrastate supplies. Interstate transactions are taxed under IGST at Nil.
Yes, GST registration is mandatory for businesses dealing in Other under HSN 1013090. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Live Animals; Animal Products, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.