--- title: "0102 HSN Code | HSN Code for Live bovine animals in India" description: "Know more about 0102 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0102 covering Live bovine animals." canonical: "https://busy.in/hsn/sub-chapter-0102/" --- # HSN Sub-chapter 0102: Live bovine animals Live bovine animals Part of [Chapter 01: Live Animal](https://busy.in/hsn/chapter-01/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 01021010 | [Adult Pure-Bred Breeding Cows](https://busy.in/hsn/hsn-01021010/) | | 01021020 | [Adult/Calf Pure-Bred Breeding Buffaloes](https://busy.in/hsn/hsn-01021020/) | | 01021030 | [Other Pure-Bred Breeding Bovine Animals](https://busy.in/hsn/hsn-01021030/) | | 01021090 | [Live bovine animals – other – buffaloes, adult and calves](https://busy.in/hsn/hsn-01021090/) | | 01022110 | [Cattle (Pure-bred bulls)](https://busy.in/hsn/hsn-01022110/) | | 01022120 | [Cattle (Pure-bred cows)](https://busy.in/hsn/hsn-01022120/) | | 01022910 | [Cattle (Bulls)](https://busy.in/hsn/hsn-01022910/) | | 01022990 | [Cattle (Other, incl. calves)](https://busy.in/hsn/hsn-01022990/) | | 01023100 | [Buffalo: Pure-bred breeding animals](https://busy.in/hsn/hsn-01023100/) | | 01023900 | [Buffalo: Other](https://busy.in/hsn/hsn-01023900/) | | 01029010 | [Other\| Pure-Bred Breeding Animals](https://busy.in/hsn/hsn-01029010/) | | 01029020 | [Gallus Domesticus/Ducks/Geese/Turkeys/Guinea Fowls (<= 185g)](https://busy.in/hsn/hsn-01029020/) | | 01029090 | [Live Bovine Animals \| Other](https://busy.in/hsn/hsn-01029090/) | ## Frequently asked questions ### What products are classified under HSN 0102 It includes Live bovine animals ### Does MRP, weight or pack size change GST treatment for Live bovine animals? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### If I repair and return Live bovine animals, 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. ### What should my invoice and records include for Live bovine animals? 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. ### Do spares or accessories of Live bovine animals follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How are warranty replacements of Live bovine animals handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ## India's trade performance: HSN Sub-Chapter 0102 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−82.91% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #529 of 1233 sub-chapters - Share of Chapter 01: 0.00% of its exports; import side 0.12% ### Key metrics - Peak growth year: +316.00% in FY 2023-24 - Contribution to Ch. 01: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0102 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 | 1.77 | 0.0001% | — | 0.59% | < ₹1 Crore | 0.0000% | — | 0.03% | +1.75 | #1114 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 1.18 | 0.0000% | +5,800.00% | 1.35% | −1.18 | — | | FY 2020-21 | — | — | — | — | 14.59 | 0.0005% | +1,136.44% | 18.98% | — | — | | FY 2021-22 | — | — | — | — | Nil | 0.0000% | −100.00% | 0.00% | — | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 1.22% | — | — | — | — | — | #1157 | | FY 2023-24 | 2.08 | 0.0001% | +316.00% | 2.03% | 1.58 | 0.0000% | — | 1.00% | +0.50 | #1121 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −82.91% | 0.12% | −0.27 | — | - CAGR (7-year): exports —/yr, imports 54.31%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0102 export-import analysis ### Export snapshot for HSN Sub-Chapter 0102 India exported ₹0.00 Crore worth of Live bovine animals in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0102 exports The strongest single-year export movement for HSN Sub-Chapter 0102 was recorded in FY 2023-24, when exports surged by 316.00% over the prior year. ### India records a trade deficit of ₹0.27 Crore in HSN Sub-Chapter 0102 goods In FY 2024-25, India's imports of ₹0.27 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.27 Crore — ranking #529 of 1233 by surplus magnitude. ### Import growth of 54.31% CAGR signals rising demand for Live bovine animals India's imports under HSN Sub-Chapter 0102 have grown at 54.31% CAGR, reaching ₹0.27 Crore in FY 2024-25. ## 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](https://busy.in/hsn/sub-chapter-0101/) | < ₹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 (this hsn sub-chapter) | Nil | | — | [HSN Sub-Chapter 0103: Live swine](https://busy.in/hsn/sub-chapter-0103/) | — | ## Other sub-chapters | Code | Title | | --- | --- | | 0101 | [Live horses, asses](https://busy.in/hsn/sub-chapter-0101/) | | 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/) |