---
title: "HSN Code for Horses for Polo | HSN 01011090 GST Rate"
description: "Find HSN and GST Rates for 01011090 related to Horses for Polo with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01011090/"
---

# HSN Code 01011090: Horses for Polo

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 01: Live Animal](https://busy.in/hsn/chapter-01/)
- [Sub-chapter 0101: Live horses, asses](https://busy.in/hsn/sub-chapter-0101/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Live horses, asses, mules and hinnies pure-bred breeding animal s other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 1011090 ?

It includes Live Pure-Bred Breeding Asses

### Do e‑way bill and e‑invoice apply when transporting/selling a horse?

e‑Way bill is needed above ₹50,000 consignment value. e‑Invoicing is turnover‑based (present threshold ₹5 crore) for B2B invoices.

### Are ‘pure‑bred breeding horses’ or ‘horses for polo’ taxed differently?

Both fall under live horses and attract 12%. Asses/mules/hinnies are Nil.

### Can I claim ITC on costs like feed, vet care or transport for horse trading?

Yes, when such inputs/services are used for your taxable horse supplies @12%, subject to general ITC rules.

### Any import/export note for live horses?

Export is zero‑rated (with/without payment of IGST). Imports may face customs duties; GST on domestic supply remains @12%.

### How to invoice a mixed lot with horses and asses?

Use separate lines and apply correct rate: horses @12%, asses/mules/hinnies Nil. This avoids wrong tax collection.