---
title: "HSN Code for Live Pure-Bred Breeding Horses | HSN 97060000 GST Rate"
description: "Find HSN and GST Rates for 97060000 related to Live Pure-Bred Breeding Horses with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97060000/"
---

# HSN Code 97060000: Live Pure-Bred Breeding Horses

- [Section 21: Guide to HSN Section 21](https://busy.in/hsn/section-21/)
- [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/)
- [Sub-chapter 9706: Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Antiques of an age exceeding one hundred year | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97060000 ?

It includes Digital wristwatch, PM case

### Any common misclassification issue with Live Pure-Bred Breeding Horses?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Live Pure-Bred Breeding Horses?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How much GST applies to Live Pure-Bred Breeding Horses?

Under HSN 97060000, Live Pure-Bred Breeding Horses attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Live Pure-Bred Breeding Horses?

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

### How should mixed supplies be billed when Live Pure-Bred Breeding Horses is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Live Pure-Bred Breeding Horses; Nil for exempt items if applicable).