1023900 is the designated HSN classification for Others, categorized under Chapter 1 – Live Animals; Animal Products in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Others must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at Nil, SGST/UTGST at Nil for local transactions, and IGST at Nil for interstate supplies. Quantities are measured in u for billing purposes.
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 1023900
For Others classified under HSN Code 1023900, tax computation follows GST principles. CGST at Nil plus SGST/UTGST at Nil covers intrastate sales. IGST at Nil applies to interstate transactions. u is the prescribed measurement for Live Animals; Animal Products under Chapter 1.
Who Should Use HSN Code 1023900?
All businesses supplying Others are obligated to use HSN 1023900 on tax invoices. From producers to retailers within Live Animals; Animal Products, Chapter 1 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Others? GST registration is mandatory for collecting and remitting taxes on HSN 1023900 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 HSN Code 1023900 usage for Others simplifies reconciliation and protects against penalties. Keep current with Nil, Nil, and Nil updates for Chapter 1 – Live Animals; Animal Products to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Others under HSN Code 1023900 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Others must use HSN 1023900 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 1023900 for Live Animals; Animal Products goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Others under Live Animals; Animal Products. This registration links your bank account to process foreign currency payments from overseas buyers.