---
title: "HSN Code for Live Horses, Asses, Mules, and Hinnies | Other | HSN 01019090 GST Rate"
description: "Find HSN and GST Rates for 01019090 related to Live Horses, Asses, Mules, and Hinnies | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01019090/"
---

# HSN Code 01019090: Live Horses, Asses, Mules, and Hinnies | Other

- [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 |
| --- | --- | --- | --- | --- |
| Other: Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 1019090 ?

It includes Live Horses, Asses, Mules, and Hinnies | Other

### 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%.

### 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.

### 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.