Chapter 1 of the GST framework covers Live Animals; Animal Products, and HSN Code 1019090 specifically identifies Live Horses, Asses, Mules And Hinnies - Other - Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Live Horses, Asses, Mules And Hinnies - Other - 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... | 1013090 | Other | Nil | Nil | Nil |
| Live Animals; Animal Products... | 1019010 | Live Horses, Asses, Mules And Hinnies - Other - Ho... | Nil | Nil | Nil |
GST Rates for HSN 1019090
The tax structure for Live Horses, Asses, Mules And Hinnies - Other - Other under HSN Code 1019090 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 1019090?
Manufacturers, wholesalers, retailers, and exporters dealing in Live Horses, Asses, Mules And Hinnies - Other - Other are required to mention HSN 1019090 on all tax documents. This classification under Live Animals; Animal Products applies to businesses of all sizes operating within Chapter 1. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving Live Horses, Asses, Mules And Hinnies - Other - Other? GST registration is mandatory for collecting and remitting taxes on HSN 1019090 goods. Companies planning international trade within Live Animals; Animal Products must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 1019090 for Live Horses, Asses, Mules And Hinnies - Other - Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 1 – Live Animals; Animal Products should monitor rate updates (Nil, Nil, Nil) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 1019090?
The standard unit of measurement for Live Horses, Asses, Mules And Hinnies - Other - Other under HSN Code 1019090 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 1019090 mandatory for small businesses?
Yes, businesses dealing in Live Horses, Asses, Mules And Hinnies - Other - Other must use HSN 1019090 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Live Horses, Asses, Mules And Hinnies - Other - Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 1019090 for Live Animals; Animal Products goods before invoicing.
Do I need AD Code registration for exporting Live Horses, Asses, Mules And Hinnies - Other - Other?
Yes, AD Code registration is required for exporters dealing in Live Horses, Asses, Mules And Hinnies - Other - Other under Live Animals; Animal Products. This registration links your bank account to process foreign currency payments from overseas buyers.
