HSN Code 01012100: Horses| Pure-Bred Breeding Animals

HSN Code 01012100 represents Horses| Pure-Bred Breeding Animals under GST classification. This code helps businesses identify Horses| Pure-Bred Breeding Animals correctly for billing, taxation, and trade. With HSN Code 01012100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Horses| Pure-Bred Breeding Animals.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 01012100

HSN Code 01012100 relates to the following description.

Description of Goods

Horses: Pure-bred breeding animals:

Chapter

01 - Live Animals

Sub Chapter

0101 - Live horses, asses, mules and hinnies

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 01012100 not include?

Horses| Pure-Bred Breeding Animals does not include products with the following descriptions.

HSN Code 01019020

Live horses, asses, mules and hinnies - other - asses, mules and hinnies as live stock

India’s Trade Performance — HSN Code 01012100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹92 Cr

+93.31% vs FY 2023-24

0.0015% of India’s total imports

Trade Balance

FY 2024-25

−₹92 Cr

Trade Deficit

Surplus rank #10744 of 12657 HSN codes

% of Sub-Chapter 0101

FY 2024-25

28.13%

Share of Sub-Chapter 0101’s total exports in FY 2024-25

Import side: 89.11% of Sub-Chapter 0101’s imports

Rank Within Sub-Chapter 0101

FY 2024-25

#2 of 13

Position by export value among HSN codes in Sub-Chapter 0101

Import-side rank: #1 of 13

At a glance

−35.67%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#9797

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+2,357.14%

Peak Growth Year

FY 2022-23 · strongest single-year move

28.13%

Contribution to Sub-Ch. 0101

Share of Sub-Chapter 0101 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7399

Balance

+1.27

Exports

1.27 ₹ Cr

0.0001% share

— YoY

26.46% of Sub-Ch. 0101

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0101

FY 2019-20 Exp. Rank #8222

Balance

−1.61

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−62.20% YoY

90.57% of Sub-Ch. 0101

Imports

2.09 ₹ Cr

0.0001% share

— YoY

16.25% of Sub-Ch. 0101

FY 2020-21

Balance

−9.04

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0101

Imports

9.04 ₹ Cr

0.0003% share

+332.54% YoY

49.29% of Sub-Ch. 0101

FY 2021-22 Exp. Rank #9687

Balance

−7.47

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

1.82% of Sub-Ch. 0101

Imports

7.54 ₹ Cr

0.0002% share

−16.59% YoY

36.27% of Sub-Ch. 0101

FY 2022-23 Exp. Rank #7594

Balance

−20.47

Exports

1.72 ₹ Cr

0.0000% share

+2,357.14% YoY

69.92% of Sub-Ch. 0101

Imports

22.19 ₹ Cr

0.0004% share

+194.30% YoY

76.52% of Sub-Ch. 0101

FY 2023-24

Balance

−47.71

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0101

Imports

47.71 ₹ Cr

0.0008% share

+115.01% YoY

83.64% of Sub-Ch. 0101

FY 2024-25 Exp. Rank #9797

Balance

−92.14

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

28.13% of Sub-Ch. 0101

Imports

92.23 ₹ Cr

0.0015% share

+93.31% YoY

89.11% of Sub-Ch. 0101

CAGR · 7-Year

Exports

−35.67% /yr

Imports

—

Consistently Deficit
Sub-Chapter 0101 total

reference, FY 2024-25

Export

₹0.32 Cr

Import

₹103.50 Cr

Trade Balance

−103.18

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 01012100 and GST compliance.

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%.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.