---
title: "HSN Code for Mammals| Other | HSN 01061900 GST Rate"
description: "Find HSN and GST Rates for 01061900 related to Mammals| Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-01061900/"
---

# HSN Code 01061900: Mammals| 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 0106: Other live animals](https://busy.in/hsn/sub-chapter-0106/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 1061900 ?

It includes Mammals| Other

### Does e‑invoicing apply for Mammals/ Other?

e‑Invoicing depends on turnover, not the item rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to IRP unless you are a notified exempt person.

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

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

### How should I show Mammals/ 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 Mammals/ Other?

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

## India's trade performance: HSN Code 01061900 (FY 2024-25)

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

- Exports: < ₹1 Crore — 0.0000% of India's total exports
- Imports: ₹50 Cr (+40.14% YoY) — 0.0008% of India's total imports
- Trade balance: −₹50 Cr (Deficit); surplus rank #10255 of 12657 HSN codes
- Share of Sub-Chapter 0106: 84.21% of its exports; import side 57.25%
- Rank within Sub-Chapter 0106: #1 of 18 by export value; import-side #1

### Key metrics

- Export CAGR: -27.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9538 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −73.83% in FY 2019-20
- Contribution to Sub-Ch. 0106: 84.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 01061900

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. 0106 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0106 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.07 | 0.0000% | — | 97.27% | 13.13 | 0.0004% | — | 62.73% | −12.06 | #7565 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −73.83% | 96.55% | 15.75 | 0.0005% | +19.95% | 74.29% | −15.47 | #8609 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 16.67 | 0.0006% | +5.84% | 74.69% | −16.67 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 73.33% | 16.34 | 0.0004% | −1.98% | 61.24% | −16.23 | #9497 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 16.84 | 0.0003% | +3.06% | 55.01% | −16.84 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 36.02 | 0.0006% | +113.90% | 55.03% | −36.02 | — |
| FY 2024-25 | < ₹1 Crore | 0.0000% | — | 84.21% | 50.48 | 0.0008% | +40.14% | 57.25% | −50.32 | #9538 |

- CAGR (7-year): exports -27.15%/yr, imports 25.16%/yr (consistently Deficit)

## Key trade insights: HSN Code 01061900 export-import analysis

### Export decline: -27.15% CAGR over 7 years

India's exports under HSN Code 01061900 have declined at a compound annual rate of -27.15% over 7 fiscal years, falling from ₹1.07 Crore in FY 2018-19 to ₹0.16 Crore in FY 2024-25.

### HSN Code 01061900 ranked #9538 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 01061900 ranks #9538 out of 12657 HSN codes by total export value. Within Sub-Chapter 0106, it ranks #1 of 18. By trade surplus, it ranks #10255 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 01061900 exports

The strongest single-year export movement for HSN Code 01061900 was recorded in FY 2019-20, when exports declined by 73.83% over the prior year.

### India records a trade deficit of ₹50.32 Crore in HSN Code 01061900 goods

In FY 2024-25, India's imports of ₹50.48 Cr exceeded exports of ₹0.16 Cr, resulting in a trade deficit of ₹50.32 Crore — ranking #10255 of 12657 by surplus magnitude.

### Import growth of 25.16% CAGR signals rising demand for Mammals| Other

India's imports under HSN Code 01061900 have grown at 25.16% CAGR, reaching ₹50.48 Crore in FY 2024-25.

### HSN Code 01061900 contributes 84.21% of Sub-Chapter 0106 exports — ranked #1

Among the 18 HSN codes under Sub-Chapter 0106, HSN Code 01061900 ranks #1 by export value — accounting for 84.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 57.25% share (rank #1).

## Related HSN Codes in Sub-Chapter 0106

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 01061900: Mammals\| Other (this hsn code) | < ₹1 Crore |
| #2 | [HSN Code 01069000: Other Live Animals & Exotic Species](https://busy.in/hsn/hsn-01069000/) | < ₹1 Crore |
| — | [HSN Code 01061100: Mammals\| Primates](https://busy.in/hsn/hsn-01061100/) | Nil |
| — | [HSN Code 01061200: Other Mail Handling Machines](https://busy.in/hsn/hsn-01061200/) | Nil |
| — | [HSN Code 01061300: Mammals: Camels and other camelids (Camelidae)](https://busy.in/hsn/hsn-01061300/) | Nil |
| — | [HSN Code 01061400: Mammals \| Rabbits And Hares](https://busy.in/hsn/hsn-01061400/) | Nil |
| — | [HSN Code 01062000: Reptiles (Including Snakes And Turtles)](https://busy.in/hsn/hsn-01062000/) | Nil |
| — | [HSN Code 01063100: Birds of Prey](https://busy.in/hsn/hsn-01063100/) | Nil |
| — | [HSN Code 01063200: Parrots and Macaws](https://busy.in/hsn/hsn-01063200/) | Nil |
| — | [HSN Code 01063900: Other Birds](https://busy.in/hsn/hsn-01063900/) | Nil |