---
title: "HSN Code for Asses/Mules/Hinnies as Livestock | HSN 01019010 GST Rate"
description: "Find HSN and GST Rates for 01019010 related to Asses/Mules/Hinnies as Livestock with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01019010/"
---

# HSN Code 01019010: Asses/Mules/Hinnies as Livestock

- [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 - other - horses for polo | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 1019010 ?

It includes Frog Legs (Fresh/Chilled/Frozen)

### Any example to understand GST on Asses/Mules/Hinnies as Livestock?

Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply for food items.

### Any watch‑outs when classifying Asses/Mules/Hinnies as Livestock?

Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.

### Do I need an e‑way bill while moving Asses/Mules/Hinnies as Livestock?

An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods.

### Is ITC available on expenses for supplying Asses/Mules/Hinnies as Livestock?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Does e‑invoicing apply when I sell Asses/Mules/Hinnies as Livestock?

e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.