---
title: "HSN Code for Frozen Semen (Non-Bovine), Bovine Embryo | HSN 05119991 GST Rate"
description: "Find HSN and GST Rates for 05119991 related to Frozen Semen (Non-Bovine), Bovine Embryo with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-05119991/"
---

# HSN Code 05119991: Frozen Semen (Non-Bovine), Bovine Embryo

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 05: Other Products of Animal Origin](https://busy.in/hsn/chapter-05/)
- [Sub-chapter 0511: Inedible animal products](https://busy.in/hsn/sub-chapter-0511/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : Other : Frozen semen, other than bovine; bovine embryo (other than those put up in unit container) | 0% | 0% | 0% | 0% |
| Other : Other : Other : Frozen semen, other than bovine; bovine embryo | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 5119991 ?

It includes Frozen Semen (Non-Bovine), Bovine Embryo

### Can we claim ITC on inputs used to trade Frozen Semen (Non-Bovine), Bovine Embryo?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Frozen Semen (Non-Bovine), Bovine Embryo?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Frozen Semen (Non-Bovine), Bovine Embryo?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

### Any common misclassification issue with Frozen Semen (Non-Bovine), Bovine Embryo?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### How much GST applies to Frozen Semen (Non-Bovine), Bovine Embryo?

Under HSN 05119991, Frozen Semen (Non-Bovine), Bovine Embryo attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.