---
title: "HSN Code for Live bovine animals – other – buffaloes, adult and calves | HSN 01021090 GST Rate"
description: "Find HSN and GST Rates for 01021090 related to Live bovine animals – other – buffaloes, adult and calves with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01021090/"
---

# HSN Code 01021090: Live bovine animals – other – buffaloes, adult and calves

- [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 0102: Live bovine animals](https://busy.in/hsn/sub-chapter-0102/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Live bovine animals - bulls - pure-bred breeding animals other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 1021090 ?

It includes Fresh/Chilled Eels

### Any watch‑outs when classifying Live bovine animals – other – buffaloes, adult and calves?

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

### Any example to understand GST on Live bovine animals – other – buffaloes, adult and calves?

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.

### Do I need an e‑way bill while moving Live bovine animals – other – buffaloes, adult and calves?

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 Live bovine animals – other – buffaloes, adult and calves?

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 Live bovine animals – other – buffaloes, adult and calves?

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