What products are classified under HSN 1059300 ?
It includes Fresh/Chilled Mackerel
HSN Code 01059300 represents Bees/Other Insects under GST classification. This code helps businesses identify Bees/Other Insects correctly for billing, taxation, and trade. With HSN Code 01059300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Bees/Other Insects.
HSN Code 01059300 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 01 | Live Animals | 0105 | Live Poultry, that is to say, Fowls of the species Gallus Domesticus, Ducks, Geese, Turkeys and Guinea Fowls | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallusdomesticus weighing more than 2000g, | 0% | 0% | 0% | 0% |
Description of goods
Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallusdomesticus weighing more than 2000g,
Chapter
01 – Live Animals
Sub Chapter
0105 – Live Poultry, that is to say, Fowls of the species Gallus Domesticus, Ducks, Geese, Turkeys and Guinea Fowls
Bees/Other Insects does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Weighing not more than 185 g: Fowls of the species Gallus domesticus | |
| Weighing not more than 185 g: Turkeys | |
| Weighing not more than 185 g: Ducks | |
| Weighing not more than 185 g: Geese | |
| Weighing not more than 185 g: Guinea fowls | |
| Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not more than 185g : other | |
| Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus weighing not more than 2000g | |
| Other : Fowls of the species Gallus domesticus | |
| Other : Other |
Weighing not more than 185 g: Fowls of the species Gallus domesticus
Weighing not more than 185 g: Turkeys
Weighing not more than 185 g: Ducks
Weighing not more than 185 g: Geese
Weighing not more than 185 g: Guinea fowls
Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not more than 185g : other
Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus weighing not more than 2000g
Other : Fowls of the species Gallus domesticus
Other : Other
It includes Fresh/Chilled Mackerel
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.
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.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.
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.