HSN code · Customs Tariff of India · GST rate
01041010 is the 8-digit HSN code for “Live sheep and goats: Sheep: Sheep including lamb for breeding purpose”: tariff item 0104 10 10 under heading 0104 of the Customs Tariff of India. Supplies under this code are exempt from GST (nil rate). The full 8-digit code is 01041010; 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 0104Sub-heading 0104 10Tariff item 0104 10 10
Live sheep and goats: Sheep: Sheep including lamb for breeding purpose
Tariff item 0104 10 10 · Heading 0104 · 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.
01041010The full 8-digit code is 01041010; the leading 0 is part of the code.0104 10 10Sheep including lamb for breeding purposeHow 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 01041010; the leading 0 is part of the code.
Live sheep and goats.
Sheep.
Sheep including lamb for breeding purpose. 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. 4 of the Schedule (nil): “Live sheep and goats”, 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. 4Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0104 | Live sheep and goats | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
01041010 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, 0104, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 010410, goes on B2B tax invoices.
Many businesses show the full 01041010, the tariff item itself. The full 8-digit code is 01041010; the leading 0 is part of the code.
Rate history
Nil (exempt)
Notification No. 10/2025-Integrated Tax (Rate), S. No. 4 of the Schedule (nil): “Live sheep and goats”. Central Tax: Notification No. 10/2025-Central Tax (Rate), S. No. 4 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 0104, live sheep and goats. The codes below sit closest to 01041010 in the Customs Tariff of India: the other tariff items under heading 0104 and 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.
01041010, this page's code, is tariff item 0104 10 10 under the same heading.
Codes 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. 4 of the Schedule (nil): “Live sheep and goats”, 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 0104 or 010410; many businesses use the full 01041010.
Tariff item 0104 10 10 of the Customs Tariff of India, First Schedule: “Sheep including lamb for breeding purpose”, under sub-heading 0104 10 (“Sheep”), heading 0104 (“Live sheep and goats”), in chapter 01 (live animals), Section I (live animals, animal products). Unit of quantity: u. The full 8-digit code is 01041010; 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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