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

HSN Code 01019090 represents Live Horses, Asses, Mules, and Hinnies | Other under GST classification. This code helps businesses identify Live Horses, Asses, Mules, and Hinnies | Other correctly for billing, taxation, and trade. With HSN Code 01019090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Live Horses, Asses, Mules, and Hinnies | Other.

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Description of Goods for HSN Code 01019090

HSN Code 01019090 relates to the following description.

Description of Goods

Other: Other

Chapter

01 - Live Animals

Sub Chapter

0101 - Live horses, asses, mules and hinnies

CGST

0%

SGST

0%

IGST

0%

CESS

0%

What does HSN Code 01019090 not include?

Live Horses, Asses, Mules, and Hinnies | Other does not include products with the following descriptions.

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

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Frequently Asked Questions

Clear answers to common queries about HSN Code 01019090 and GST compliance.

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.

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.