HSN code 0101 — LIVE HORSES, ASSES, MULES AND HINNIES

HSN · heading5%

LIVE HORSES, ASSES, MULES AND HINNIES.

This code covers live horses, donkeys, mules, and hinnies (the offspring of a male horse and female donkey). These are equine animals imported or traded for riding, breeding, work, or sport purposes.

current gst rate

igstcgstsgstcondition
0%0%0%Sch NIL S.No 1
5%2.5%2.5%Sch I S.No 1

source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%

gst calculator — pre-filled with this rate

products commonly classified here

assesbreeding horsesdonkeysdraft horsesghodayhinnieshorseskhcharlive equinesmulespolo horsesrace horsessaddle horsesworking donkeysघोड़े

more specific codes

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compiled from official sources · not tax advice · verify with your tax advisor before filing