HSN code · Customs Tariff of India · GST rate
01039100 is the 8-digit HSN code for “Live swine: Other: Weighing less than 50 kg.”: tariff item 0103 91 00 under heading 0103 of the Customs Tariff of India. Supplies under this code are exempt from GST (nil rate). The full 8-digit code is 01039100; the leading 0 is part of the code. Search a code or product below, or copy the code for your invoice.
This code
Chapter 01Heading 0103Sub-heading 0103 91Tariff item 0103 91 00
Live swine: Other: Weighing less than 50 kg.
Tariff item 0103 91 00 · Heading 0103 · Chapter 01, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
01039100The full 8-digit code is 01039100; the leading 0 is part of the code.0103 91 00Weighing less than 50 kg.How to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 01 covers live animals. It sits in Section I, live animals, animal products. The full 8-digit code is 01039100; the leading 0 is part of the code.
Live swine.
0103 91 is the 6-digit level of this tariff item. Between the heading and the item the Customs Tariff prints the line “Other”.
Weighing less than 50 kg.. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
Supplies of these goods are exempt from GST under Notification No. 10/2025-Integrated Tax (Rate), S. No. 3 of the Schedule (nil): “Live swine”, effective from 22 September 2025. The matching Central Tax exemption is Notification No. 10/2025-Central Tax (Rate), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| S. No. 3Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0103 | Live swine | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
01039100 is covered by the highlighted exemption entry. No IGST, CGST or SGST/UTGST applies to the goods it describes.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 0103, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 010391, goes on B2B tax invoices.
Many businesses show the full 01039100, the tariff item itself. The full 8-digit code is 01039100; the leading 0 is part of the code.
Rate history
Nil (exempt)
Notification No. 10/2025-Integrated Tax (Rate), S. No. 3 of the Schedule (nil): “Live swine”. Central Tax: Notification No. 10/2025-Central Tax (Rate), S. No. 3 of the Schedule. Notification 10/2025 superseded Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 0103, live swine. The codes below sit closest to 01039100 in the Customs Tariff of India: codes elsewhere in chapter 01. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
01041010Heading 0104 · tariff item 0104 10 1001042000Heading 0104 · tariff item 0104 20 00Codes under other headings of chapter 01, live animals. Each page shows that code's own heading and GST rate entries.
Questions
Nil. Supplies of these goods are exempt under Notification No. 10/2025-Integrated Tax (Rate), S. No. 3 of the Schedule (nil): “Live swine”, from 22 September 2025. The matching Central Tax exemption is Notification No. 10/2025-Central Tax (Rate).
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 0103 or 010391; many businesses use the full 01039100.
Tariff item 0103 91 00 of the Customs Tariff of India, First Schedule: “Weighing less than 50 kg.”, under the line “Other”, heading 0103 (“Live swine”), in chapter 01 (live animals), Section I (live animals, animal products). Unit of quantity: u. The full 8-digit code is 01039100; the leading 0 is part of the code.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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