--- title: "HSN Code for Horses| Pure-Bred Breeding Animals | HSN 01012100 GST Rate" description: "Find HSN and GST Rates for 01012100 related to Horses| Pure-Bred Breeding Animals with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-01012100/" --- # HSN Code 01012100: Horses| Pure-Bred Breeding Animals - [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 | | --- | --- | --- | --- | --- | | Horses: Pure-bred breeding animals: | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 1012100 ? It includes Horses| Pure-Bred Breeding Animals ### Can I claim ITC on feed, veterinary care, or transport for horse trading? Yes, when such inputs are used for taxable supplies @12%, subject to general ITC rules. ### Are ‘pure‑bred breeding horses’ or ‘horses for polo’ taxed differently? No. Both fall under live horses and attract 12%. Asses/mules/hinnies are Nil‑rated. ### Do e‑way bill and e‑invoice apply for horse sales? e‑Way bill is needed above ₹50,000 consignment value, unless exempted. e‑Invoicing is turnover‑based (AATO > ₹5 crore) for B2B. ### How do I bill a mixed lot that includes horses and asses? Use separate lines: horses @12%, asses Nil. This prevents wrong tax collection. ### Any import/export note for horses? Exports are zero‑rated. Imports may attract customs duties; domestic sales remain @12%. ## India's trade performance: HSN Code 01012100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹92 Cr (+93.31% YoY) — 0.0015% of India's total imports - Trade balance: −₹92 Cr (Deficit); surplus rank #10744 of 12657 HSN codes - Share of Sub-Chapter 0101: 28.13% of its exports; import side 89.11% - Rank within Sub-Chapter 0101: #2 of 13 by export value; import-side #1 ### Key metrics - Export CAGR: -35.67% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9797 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,357.14% in FY 2022-23 - Contribution to Sub-Ch. 0101: 28.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 01012100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0101 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0101 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.27 | 0.0001% | — | 26.46% | Nil | 0.0000% | — | 0.00% | +1.27 | #7399 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −62.20% | 90.57% | 2.09 | 0.0001% | — | 16.25% | −1.61 | #8222 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 9.04 | 0.0003% | +332.54% | 49.29% | −9.04 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 1.82% | 7.54 | 0.0002% | −16.59% | 36.27% | −7.47 | #9687 | | FY 2022-23 | 1.72 | 0.0000% | +2,357.14% | 69.92% | 22.19 | 0.0004% | +194.30% | 76.52% | −20.47 | #7594 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 47.71 | 0.0008% | +115.01% | 83.64% | −47.71 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 28.13% | 92.23 | 0.0015% | +93.31% | 89.11% | −92.14 | #9797 | - CAGR (7-year): exports -35.67%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 01012100 export-import analysis ### Export decline: -35.67% CAGR over 7 years India's exports under HSN Code 01012100 have declined at a compound annual rate of -35.67% over 7 fiscal years, falling from ₹1.27 Crore in FY 2018-19 to ₹0.09 Crore in FY 2024-25. ### HSN Code 01012100 ranked #9797 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 01012100 ranks #9797 out of 12657 HSN codes by total export value. Within Sub-Chapter 0101, it ranks #2 of 13. By trade surplus, it ranks #10744 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 01012100 exports The strongest single-year export movement for HSN Code 01012100 was recorded in FY 2022-23, when exports surged by 2,357.14% over the prior year. ### India records a trade deficit of ₹92.14 Crore in HSN Code 01012100 goods In FY 2024-25, India's imports of ₹92.23 Cr exceeded exports of ₹0.09 Cr, resulting in a trade deficit of ₹92.14 Crore — ranking #10744 of 12657 by surplus magnitude. ### HSN Code 01012100 contributes 28.13% of Sub-Chapter 0101 exports — ranked #2 Among the 13 HSN codes under Sub-Chapter 0101, HSN Code 01012100 ranks #2 by export value — accounting for 28.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 89.11% share (rank #1). ## Related HSN Codes in Sub-Chapter 0101 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 01012990: Horses\| Other\| Other](https://busy.in/hsn/hsn-01012990/) | < ₹1 Crore | | #2 | HSN Code 01012100: Horses\| Pure-Bred Breeding Animals (this hsn code) | < ₹1 Crore | | — | [HSN Code 01012910: Horses\| Other\| Horses For Polo](https://busy.in/hsn/hsn-01012910/) | Nil | | — | [HSN Code 01013010: Pure-bred Asses](https://busy.in/hsn/hsn-01013010/) | Nil | | — | [HSN Code 01013020: Livestock Asses](https://busy.in/hsn/hsn-01013020/) | Nil | | — | [HSN Code 01019030: Other\| Mules And Hinnies As Livestock](https://busy.in/hsn/hsn-01019030/) | Nil | | — | [HSN Code 01019090: Live Horses, Asses, Mules, and Hinnies \| Other](https://busy.in/hsn/hsn-01019090/) | Nil | | — | [HSN Code 01011010: Live Pure-Bred Breeding Asses](https://busy.in/hsn/hsn-01011010/) | — | | — | [HSN Code 01011020: Other Live Pure-Bred Breeding Animals](https://busy.in/hsn/hsn-01011020/) | — | | — | [HSN Code 01011090: Horses for Polo](https://busy.in/hsn/hsn-01011090/) | — |