0104 HSN Code: 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 purposes. With HSN Sub Chapter 0104, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live sheep & goats.

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New GST Rate for HSN Code 0104

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

01

HSN Code

0104

HSN Description

Live sheep and goats

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 0104

Following tariff HSN codes fall under Live sheep & goats.

Tariff HSN

01041010

Description

Sheep: Sheep including lamb for breeding purpose

Tariff HSN

01041090

Description

Sheep: Other

Tariff HSN

01042000

Description

Goats

India’s Trade Performance — HSN Sub-Chapter 0104 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹156 Cr

+69.58% vs FY 2023-24

0.0042% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹156 Cr

Trade Surplus

Surplus rank #357 of 1233 subchapters

% of Chapter 01

FY 2024-25

93.71%

Share of Chapter 01’s total exports in FY 2024-25

Import side: 0.28% of Chapter 01’s imports

Rank Within Chapter 01

FY 2024-25

#1 of 6

Position by export value among subchapters in Chapter 01

Import-side rank: #5 of 6

At a glance

−9.35%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#754

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+180.48%

Peak Growth Year

FY 2023-24 · strongest single-year move

93.71%

Contribution to Ch. 01

Share of Chapter 01 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 0104

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #542

Balance

—

Exports

281.42 ₹ Cr

0.0123% share

— YoY

94.41% of Ch. 01

Imports

— ₹ Cr

— share

— YoY

— of Ch. 01

FY 2019-20 Exp. Rank #564

Balance

+210.10

Exports

233.10 ₹ Cr

0.0106% share

−17.17% YoY

97.94% of Ch. 01

Imports

23.00 ₹ Cr

0.0007% share

— YoY

26.40% of Ch. 01

FY 2020-21 Exp. Rank #813

Balance

+59.54

Exports

59.54 ₹ Cr

0.0028% share

−74.46% YoY

94.15% of Ch. 01

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Ch. 01

FY 2021-22 Exp. Rank #839

Balance

—

Exports

65.61 ₹ Cr

0.0021% share

+10.19% YoY

88.76% of Ch. 01

Imports

— ₹ Cr

— share

— YoY

— of Ch. 01

FY 2022-23 Exp. Rank #936

Balance

—

Exports

32.84 ₹ Cr

0.0009% share

−49.95% YoY

80.14% of Ch. 01

Imports

— ₹ Cr

— share

— YoY

— of Ch. 01

FY 2023-24 Exp. Rank #813

Balance

—

Exports

92.11 ₹ Cr

0.0025% share

+180.48% YoY

89.89% of Ch. 01

Imports

— ₹ Cr

— share

— YoY

— of Ch. 01

FY 2024-25 Exp. Rank #754

Balance

+155.58

Exports

156.20 ₹ Cr

0.0042% share

+69.58% YoY

93.71% of Ch. 01

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.28% of Ch. 01

CAGR · 7-Year

Exports

−9.35% /yr

Imports

—

Consistently Surplus
Chapter 01 total

reference, FY 2024-25

Export

₹166.68 Cr

Import

₹223.10 Cr

Trade Balance

−56.42

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 0104 Export-Import Analysis

Export Decline: −9.35% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 0104 have declined at a compound annual rate of −9.35% over 7 fiscal years, falling from ₹281.42 Crore in FY 2018-19 to ₹156.20 Crore in FY 2024-25.

HSN Sub-Chapter 0104 Ranked #754 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0104 ranks #754 out of 1233 subchapters by total export value. Within Chapter 01, it ranks #1 of 6. By trade surplus, it ranks #357 of 1233.

FY 2023-24 Was the Strongest Growth Year for HSN Sub-Chapter 0104 Exports

The strongest single-year export movement for HSN Sub-Chapter 0104 was recorded in FY 2023-24, when exports surged by 180.48% over the prior year.

India Maintains a Trade Surplus of ₹155.58 Crore in HSN Sub-Chapter 0104 Goods

In FY 2024-25, India's exports of ₹156.20 Cr exceeded imports of ₹0.62 Cr, resulting in a trade surplus of ₹155.58 Crore — ranking #357 of 1233 by surplus magnitude.

HSN Sub-Chapter 0104 Contributes 93.71% of Chapter 01 Exports — Ranked #1

Among the 6 subchapters under Chapter 01, HSN Sub-Chapter 0104 ranks #1 by export value — accounting for 93.71% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.28% share (rank #5).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0104 and GST compliance.

What products are classified under HSN 0104

It includes Live sheep & goats

What should my invoice and records include for 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.

Do spares or accessories of Live sheep & goats 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.

What are the e‑way bill and e‑invoice points while moving Live sheep & goats?

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 I repair and return Live sheep & goats, 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.

Does MRP, weight or pack size change GST treatment for Live sheep & goats?

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.

What misclassification mistakes happen with Live sheep & goats?

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 01