---
title: "HSN Code for Horses| Other| Horses For Polo | HSN 01012910 GST Rate"
description: "Find HSN and GST Rates for 01012910 related to Horses| Other| Horses For Polo with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01012910/"
---

# HSN Code 01012910: Horses| Other| 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 |
| --- | --- | --- | --- | --- |
| Horses: Other: Horses for polo | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 1012910 ?

It includes Horses| Other| Horses For Polo

### 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.

### Any import/export note for horses?

Exports are zero‑rated. Imports may attract customs duties; domestic sales remain @12%.

### How do I bill a mixed lot that includes horses and asses?

Use separate lines: horses @12%, asses Nil. This prevents wrong tax collection.

### 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.

## India's trade performance: HSN Code 01012910 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹4 Cr (+55.86% YoY) — 0.0001% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8494 of 12657 HSN codes
- Share of Sub-Chapter 0101: 0.00% of its exports; import side 3.86%

## India export-import trade statistics: HSN Code 01012910

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 | Nil | 0.0000% | — | 0.00% | 1.06 | 0.0000% | — | 5.92% | −1.06 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −31.13% | 5.68% | −0.73 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 2.33 | 0.0001% | +219.18% | 12.70% | −2.33 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 3.28% | −0.95 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 2.56 | 0.0000% | +169.47% | 4.49% | −2.56 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 3.99 | 0.0001% | +55.86% | 3.86% | −3.99 | — |

- CAGR (7-year): exports —/yr, imports 24.72%/yr (consistently Deficit)

## Key trade insights: HSN Code 01012910 export-import analysis

### Export snapshot for HSN Code 01012910

India exported ₹0.00 Crore worth of Horses| Other| Horses For Polo in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### India records a trade deficit of ₹3.99 Crore in HSN Code 01012910 goods

In FY 2024-25, India's imports of ₹3.99 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹3.99 Crore — ranking #8494 of 12657 by surplus magnitude.

### Import growth of 24.72% CAGR signals rising demand for Horses| Other| Horses For Polo

India's imports under HSN Code 01012910 have grown at 24.72% CAGR, reaching ₹3.99 Crore in FY 2024-25.

## 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](https://busy.in/hsn/hsn-01012100/) | < ₹1 Crore |
| — | HSN Code 01012910: Horses\| Other\| Horses For Polo (this hsn code) | 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/) | — |