--- title: "0101 HSN Code | HSN Code for Live horses, asses in India" description: "Know more about 0101 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0101 covering Live horses, asses." canonical: "https://busy.in/hsn/sub-chapter-0101/" --- # HSN Sub-chapter 0101: Live horses, asses Live horses, asses, mules and hinnies Part of [Chapter 01: Live Animal](https://busy.in/hsn/chapter-01/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 01011010 | [Live Pure-Bred Breeding Asses](https://busy.in/hsn/hsn-01011010/) | | 01011020 | [Other Live Pure-Bred Breeding Animals](https://busy.in/hsn/hsn-01011020/) | | 01011090 | [Horses for Polo](https://busy.in/hsn/hsn-01011090/) | | 01012100 | [Horses\| Pure-Bred Breeding Animals](https://busy.in/hsn/hsn-01012100/) | | 01012910 | [Horses\| Other\| Horses For Polo](https://busy.in/hsn/hsn-01012910/) | | 01012990 | [Horses\| Other\| Other](https://busy.in/hsn/hsn-01012990/) | | 01013010 | [Pure-bred Asses](https://busy.in/hsn/hsn-01013010/) | | 01013020 | [Livestock Asses](https://busy.in/hsn/hsn-01013020/) | | 01013090 | [Other Asses](https://busy.in/hsn/hsn-01013090/) | | 01019010 | [Asses/Mules/Hinnies as Livestock](https://busy.in/hsn/hsn-01019010/) | | 01019020 | [Adult Pure-Bred Breeding Bulls](https://busy.in/hsn/hsn-01019020/) | | 01019030 | [Other\| Mules And Hinnies As Livestock](https://busy.in/hsn/hsn-01019030/) | | 01019090 | [Live Horses, Asses, Mules, and Hinnies \| Other](https://busy.in/hsn/hsn-01019090/) | ## Frequently asked questions ### What products are classified under HSN 0101 It includes Live horses, asses ### How do I bill a kit or combo that includes Live horses, asses? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### How should I document Live horses, asses sent for job work? Use a delivery challan for sending Live horses, asses to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### If I repair and return Live horses, asses, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Can reverse charge ever apply to transactions involving Live horses, asses? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Live horses, asses are forward charge. Check the current notifications for any special cases before deciding. ### What should my invoice and records include for Live horses, asses? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ## India's trade performance: HSN Sub-Chapter 0101 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+300.00% YoY) — 0.0000% of India's total exports - Imports: ₹104 Cr (+81.45% YoY) — 0.0017% of India's total imports - Trade balance: −₹103 Cr (Deficit); surplus rank #725 of 1233 sub-chapters - Share of Chapter 01: 0.19% of its exports; import side 46.39% - Rank within Chapter 01: #3 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: -36.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1163 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +6,316.67% in FY 2021-22 - Contribution to Ch. 01: 0.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0101 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 Ch. 01 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 01 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.80 | 0.0002% | — | 1.61% | 17.92 | 0.0005% | — | 28.62% | −13.12 | #1059 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −88.96% | 0.22% | 12.86 | 0.0004% | −28.24% | 14.76% | −12.33 | #1149 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −88.68% | 0.09% | 18.34 | 0.0006% | +42.61% | 23.86% | −18.28 | #1183 | | FY 2021-22 | 3.85 | 0.0001% | +6,316.67% | 5.21% | 20.79 | 0.0005% | +13.36% | 26.73% | −16.94 | #1081 | | FY 2022-23 | 2.46 | 0.0001% | −36.10% | 6.00% | 29.00 | 0.0005% | +39.49% | 32.85% | −26.54 | #1105 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −96.75% | 0.08% | 57.04 | 0.0010% | +96.69% | 36.03% | −56.96 | #1192 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +300.00% | 0.19% | 103.50 | 0.0017% | +81.45% | 46.39% | −103.18 | #1163 | - CAGR (7-year): exports -36.32%/yr, imports 33.95%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0101 export-import analysis ### Export decline: -36.32% CAGR over 7 years India's exports under HSN Sub-Chapter 0101 have declined at a compound annual rate of -36.32% over 7 fiscal years, falling from ₹4.80 Crore in FY 2018-19 to ₹0.32 Crore in FY 2024-25. ### HSN Sub-Chapter 0101 ranked #1163 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0101 ranks #1163 out of 1233 sub-chapters by total export value. Within Chapter 01, it ranks #3 of 6. By trade surplus, it ranks #725 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0101 exports The strongest single-year export movement for HSN Sub-Chapter 0101 was recorded in FY 2021-22, when exports surged by 6,316.67% over the prior year. ### India records a trade deficit of ₹103.18 Crore in HSN Sub-Chapter 0101 goods In FY 2024-25, India's imports of ₹103.50 Cr exceeded exports of ₹0.32 Cr, resulting in a trade deficit of ₹103.18 Crore — ranking #725 of 1233 by surplus magnitude. ### Import growth of 33.95% CAGR signals rising demand for Live horses, asses India's imports under HSN Sub-Chapter 0101 have grown at 33.95% CAGR, reaching ₹103.50 Crore in FY 2024-25. ### HSN Sub-Chapter 0101 contributes 0.19% of Chapter 01 exports — ranked #3 Among the 6 sub-chapters under Chapter 01, HSN Sub-Chapter 0101 ranks #3 by export value — accounting for 0.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 46.39% share (rank #1). ## Related Sub-Chapters in Chapter 01 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0104: Live sheep & goats](https://busy.in/hsn/sub-chapter-0104/) | ₹156 Cr | | #2 | [HSN Sub-Chapter 0105: Live poultry](https://busy.in/hsn/sub-chapter-0105/) | ₹10 Cr | | #3 | HSN Sub-Chapter 0101: Live horses, asses (this hsn sub-chapter) | < ₹1 Crore | | #4 | [HSN Sub-Chapter 0106: Other live animals](https://busy.in/hsn/sub-chapter-0106/) | < ₹1 Crore | | — | [HSN Sub-Chapter 0102: Live bovine animals](https://busy.in/hsn/sub-chapter-0102/) | Nil | | — | [HSN Sub-Chapter 0103: Live swine](https://busy.in/hsn/sub-chapter-0103/) | — | ## Other sub-chapters | Code | Title | | --- | --- | | 0102 | [Live bovine animals](https://busy.in/hsn/sub-chapter-0102/) | | 0103 | [Live swine](https://busy.in/hsn/sub-chapter-0103/) | | 0104 | [Live sheep & goats](https://busy.in/hsn/sub-chapter-0104/) | | 0105 | [Live poultry](https://busy.in/hsn/sub-chapter-0105/) | | 0106 | [Other live animals](https://busy.in/hsn/sub-chapter-0106/) |