Chapter 1 of the GST framework covers Live Animals; Animal Products, and HSN Code 1039100 specifically identifies Live Swine - Other - Weighing Less Than 50 Kg. for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Live Swine - Other - Weighing Less Than 50 Kg.. 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 1039100
Goods classified as Live Swine - Other - Weighing Less Than 50 Kg. under HSN 1039100 are taxed based on transaction type. Local sales attract CGST at Nil plus SGST/UTGST at Nil. For supplies crossing state boundaries, IGST at Nil applies. Documentation must reflect u as the measurement standard for Chapter 1 – Live Animals; Animal Products products.
Who Should Use HSN Code 1039100?
All businesses supplying Live Swine - Other - Weighing Less Than 50 Kg. are obligated to use HSN 1039100 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
Looking to deal in Live Swine - Other - Weighing Less Than 50 Kg.? GST registration is your first compliance requirement for HSN 1039100 goods. International traders in Live Animals; Animal Products products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Correct HSN Code 1039100 application for Live Swine - Other - Weighing Less Than 50 Kg. ensures smooth input credit utilization and assessment processes. Track Nil, Nil, and Nil rate changes for Chapter 1 – Live Animals; Animal Products through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 1039100 falls under Chapter 1 – Live Animals; Animal Products in the GST tariff schedule. This chapter covers various goods including Live Swine - Other - Weighing Less Than 50 Kg..
Yes, IGST at Nil is applicable when Live Swine - Other - Weighing Less Than 50 Kg. 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 Live Swine - Other - Weighing Less Than 50 Kg. must use HSN 1039100 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.