What products are classified under HSN 0103
It includes Live swine
HSN Sub Chapter 0103 represents Live swine under GST classification. This code helps businesses identify Live swine correctly for billing, taxation, and trade. With HSN Sub Chapter 0103, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live swine.
GST Rate for Live swine under HSN Code 0103. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 01 | 0103 | Live swine | 0% | 0% |
Following Tariff HSN code falls under Live swine:
| Tariff HSN | Description |
|---|---|
| Pure-bred breeding animals | |
| Other : Weighing less than 50 kg. | |
| Other : Weighing 50 kg. or more |
Pure-bred breeding animals
Other : Weighing less than 50 kg.
Other : Weighing 50 kg. or more
It includes Live swine
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.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
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.
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.
If your outward supply of Live swine is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Live swine is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.