What products are classified under HSN 0104
It includes Live sheep & goats
HSN Sub Chapter 0104 represents Live sheep & goats under GST classification. This code helps businesses identify Live sheep & goats correctly for billing, taxation, and trade. With HSN Sub Chapter 0104, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live sheep & goats.
GST Rate for Live sheep & goats under HSN Code 0104. 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 | 0104 | Live sheep and goats | 0% | 0% |
Following Tariff HSN code falls under Live sheep & goats:
| Tariff HSN | Description |
|---|---|
| Sheep: Sheep including lamb for breeding purpose | |
| Sheep: Other | |
| Goats |
Sheep: Sheep including lamb for breeding purpose
Sheep: Other
Goats
It includes Live sheep & goats
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.
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.
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.
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.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
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.