---
title: "HSN Code for Sheep | Other | HSN 01041090 GST Rate"
description: "Find HSN and GST Rates for 01041090 related to Sheep | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01041090/"
---

# HSN Code 01041090: Sheep | 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 0104: Live sheep & goats](https://busy.in/hsn/sub-chapter-0104/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sheep: Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 1041090 ?

It includes Sheep | Other

### Do I need an e‑way bill when moving Sheep / Other?

e‑Way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions. Check your state’s list for agri/animal goods.

### How should I show Sheep / Other on the invoice?

Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.

### Can I claim ITC on expenses linked to Sheep / Other?

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

### Any typical mistake to avoid with Sheep / Other?

Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.

## India's trade performance: HSN Code 01041090 (FY 2024-25)

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

- Exports: ₹89 Cr (+666.09% YoY) — 0.0024% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹89 Cr (Surplus); surplus rank #1688 of 12657 HSN codes
- Share of Sub-Chapter 0104: 56.84% of its exports; import side 0.00%
- Rank within Sub-Chapter 0104: #1 of 3 by export value

### Key metrics

- Export CAGR: 14.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2833 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,950.00% in FY 2023-24
- Contribution to Sub-Ch. 0104: 56.84% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 01041090

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. 0104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0104 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 40.41 | 0.0018% | — | 14.36% | Nil | 0.0000% | — | — | +40.41 | #3186 |
| FY 2019-20 | 72.77 | 0.0033% | +80.08% | 31.22% | Nil | 0.0000% | — | 0.00% | +72.77 | #2402 |
| FY 2020-21 | 8.58 | 0.0004% | −88.21% | 14.41% | Nil | 0.0000% | — | — | +8.58 | #5288 |
| FY 2021-22 | 3.08 | 0.0001% | −64.10% | 4.69% | Nil | 0.0000% | — | — | +3.08 | #6882 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −87.66% | 1.16% | Nil | 0.0000% | — | — | +0.38 | #8901 |
| FY 2023-24 | 11.59 | 0.0003% | +2,950.00% | 12.58% | Nil | 0.0000% | — | — | +11.59 | #5528 |
| FY 2024-25 | 88.79 | 0.0024% | +666.09% | 56.84% | Nil | 0.0000% | — | 0.00% | +88.79 | #2833 |

- CAGR (7-year): exports 14.02%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 01041090 export-import analysis

### Consistent export growth: 14.02% CAGR over 7 years

India's exports under HSN Code 01041090 have grown at a compound annual rate of 14.02% over 7 fiscal years, rising from ₹40.41 Crore in FY 2018-19 to ₹88.79 Crore in FY 2024-25.

### HSN Code 01041090 ranked #2833 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 01041090 ranks #2833 out of 12657 HSN codes by total export value. Within Sub-Chapter 0104, it ranks #1 of 3. By trade surplus, it ranks #1688 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 01041090 exports

The strongest single-year export movement for HSN Code 01041090 was recorded in FY 2023-24, when exports surged by 2,950.00% over the prior year.

### India maintains a trade surplus of ₹88.79 Crore in HSN Code 01041090 goods

In FY 2024-25, India's exports of ₹88.79 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹88.79 Crore — ranking #1688 of 12657 by surplus magnitude.

### HSN Code 01041090 contributes 56.84% of Sub-Chapter 0104 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 0104, HSN Code 01041090 ranks #1 by export value — accounting for 56.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 0104

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 01041090: Sheep \| Other (this hsn code) | ₹89 Cr |
| #2 | [HSN Code 01042000: Goats](https://busy.in/hsn/hsn-01042000/) | ₹67 Cr |
| — | [HSN Code 01041010: Sheep: Sheep including lamb for breeding purpose](https://busy.in/hsn/hsn-01041010/) | Nil |