0105 HSN Code: Live poultry

HSN Sub Chapter 0105 represents Live poultry under GST classification. This code helps businesses identify Live poultry correctly for billing, taxation, and trade. With HSN Sub Chapter 0105, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live poultry.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
01	0105	Live Poultry, that is to say, Fowls of the species Gallus Domesticus, Ducks, Geese, Turkeys and Guinea Fowls	0%	0%

HSN Code 0105

Chapter: 01

Description: Live Poultry, that is to say, Fowls of the species Gallus Domesticus, Ducks, Geese, Turkeys and Guinea Fowls

New GST Rate: 0% Old GST Rate: 0%

Tariff HSN	Description
01051100	Weighing not more than 185 g: Fowls of the species Gallus domesticus
01051200	Weighing not more than 185 g: Turkeys
01051300	Weighing not more than 185 g: Ducks
01051400	Weighing not more than 185 g: Geese
01051500	Weighing not more than 185 g: Guinea fowls
01051900	Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not more than 185g : other
01059200	Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus weighing not more than 2000g
01059300	Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallusdomesticus weighing more than 2000g,
01059400	Other : Fowls of the species Gallus domesticus
01059900	Other : Other

HSN Code 01051100

Weighing not more than 185 g: Fowls of the species Gallus domesticus

HSN Code 01051200

Weighing not more than 185 g: Turkeys

HSN Code 01051300

Weighing not more than 185 g: Ducks

HSN Code 01051400

Weighing not more than 185 g: Geese

HSN Code 01051500

Weighing not more than 185 g: Guinea fowls

HSN Code 01051900

Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not more than 185g : other

HSN Code 01059200

Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus weighing not more than 2000g

HSN Code 01059300

Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallusdomesticus weighing more than 2000g,

HSN Code 01059400

Other : Fowls of the species Gallus domesticus

HSN Code 01059900

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
KAR ADRG 61/2021	Golden Hatcheries (AAR (Authority For Advance Ruling), Karnataka)
HAR/HAAR/R/2017-18/7	Aov Agro Food Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
RAJ/AAR/2019-20/04	Gitwako Farms India Pvt. Ltd., (AAR (Authority For Advance Ruling), Rajasthan)

Order No. KAR ADRG 61/2021

Golden Hatcheries (AAR (Authority For Advance Ruling), Karnataka)

Order No. HAR/HAAR/R/2017-18/7

Aov Agro Food Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)

Order No. RAJ/AAR/2019-20/04

Gitwako Farms India Pvt. Ltd., (AAR (Authority For Advance Ruling), Rajasthan)

What products are classified under HSN 0105

It includes Live poultry

Does packaging or branding change how GST applies to Live poultry?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Live poultry 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.

What are the e‑way bill and e‑invoice points while moving Live poultry?

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.

How are warranty replacements of Live poultry 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.

Does MRP, weight or pack size change GST treatment for Live poultry?

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.

How should I document Live poultry sent for job work?

Use a delivery challan for sending Live poultry 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.

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.

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