--- title: "0105 HSN Code | HSN Code for Live poultry in India" description: "Know more about 0105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0105 covering Live poultry." canonical: "https://busy.in/hsn/sub-chapter-0105/" --- # HSN Sub-chapter 0105: Live poultry Live Poultry, that is to say, Fowls of the species Gallus Domesticus, Ducks, Geese, Turkeys and Guinea Fowls Part of [Chapter 01: Live Animal](https://busy.in/hsn/chapter-01/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 01051100 | [Fowls (Gallus domesticus) ≤185g](https://busy.in/hsn/hsn-01051100/) | | 01051200 | [Weighing Not More Than 185 G\| Turkeys](https://busy.in/hsn/hsn-01051200/) | | 01051300 | [Weighing Not More Than 185 G\| Ducks](https://busy.in/hsn/hsn-01051300/) | | 01051400 | [Weighing Not More Than 185 G\| Geese](https://busy.in/hsn/hsn-01051400/) | | 01051500 | [Guinea fowls ≤185g](https://busy.in/hsn/hsn-01051500/) | | 01051900 | [Gallus Domesticus (Live, <= 2000g)](https://busy.in/hsn/hsn-01051900/) | | 01059200 | [Gallus Domesticus (Live, > 2000g)](https://busy.in/hsn/hsn-01059200/) | | 01059300 | [Bees/Other Insects](https://busy.in/hsn/hsn-01059300/) | | 01059400 | [Other fowls (Gallus domesticus)](https://busy.in/hsn/hsn-01059400/) | | 01059900 | [Live Poultry – Ducks, Geese & More \| Other](https://busy.in/hsn/hsn-01059900/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 0105 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (+22.06% YoY) — 0.0003% of India's total exports - Imports: ₹29 Cr (−11.86% YoY) — 0.0005% of India's total imports - Trade balance: −₹19 Cr (Deficit); surplus rank #618 of 1233 sub-chapters - Share of Chapter 01: 5.98% of its exports; import side 12.80% - Rank within Chapter 01: #2 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: 4.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1050 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +58.45% in FY 2023-24 - Contribution to Ch. 01: 5.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0105 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 | 7.82 | 0.0003% | — | 2.62% | 23.63 | 0.0007% | — | 37.74% | −15.81 | #1023 | | FY 2019-20 | 4.09 | 0.0002% | −47.70% | 1.72% | 23.94 | 0.0007% | +1.31% | 27.48% | −19.85 | #1057 | | FY 2020-21 | 3.29 | 0.0002% | −19.56% | 5.20% | 21.42 | 0.0007% | −10.53% | 27.86% | −18.13 | #1076 | | FY 2021-22 | 4.26 | 0.0001% | +29.48% | 5.76% | 27.80 | 0.0006% | +29.79% | 35.75% | −23.54 | #1075 | | FY 2022-23 | 5.15 | 0.0001% | +20.89% | 12.57% | 27.13 | 0.0005% | −2.41% | 30.73% | −21.98 | #1077 | | FY 2023-24 | 8.16 | 0.0002% | +58.45% | 7.96% | 32.39 | 0.0006% | +19.39% | 20.46% | −24.23 | #1052 | | FY 2024-25 | 9.96 | 0.0003% | +22.06% | 5.98% | 28.55 | 0.0005% | −11.86% | 12.80% | −18.59 | #1050 | - CAGR (7-year): exports 4.11%/yr, imports 3.20%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0105 export-import analysis ### Consistent export growth: 4.11% CAGR over 7 years India's exports under HSN Sub-Chapter 0105 have grown at a compound annual rate of 4.11% over 7 fiscal years, rising from ₹7.82 Crore in FY 2018-19 to ₹9.96 Crore in FY 2024-25. ### HSN Sub-Chapter 0105 ranked #1050 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0105 ranks #1050 out of 1233 sub-chapters by total export value. Within Chapter 01, it ranks #2 of 6. By trade surplus, it ranks #618 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0105 exports The strongest single-year export movement for HSN Sub-Chapter 0105 was recorded in FY 2023-24, when exports surged by 58.45% over the prior year. ### India records a trade deficit of ₹18.59 Crore in HSN Sub-Chapter 0105 goods In FY 2024-25, India's imports of ₹28.55 Cr exceeded exports of ₹9.96 Cr, resulting in a trade deficit of ₹18.59 Crore — ranking #618 of 1233 by surplus magnitude. ### Import growth of 3.20% CAGR signals stable import dependency for Live poultry India's imports under HSN Sub-Chapter 0105 have grown at 3.20% CAGR, reaching ₹28.55 Crore in FY 2024-25. ### HSN Sub-Chapter 0105 contributes 5.98% of Chapter 01 exports — ranked #2 Among the 6 sub-chapters under Chapter 01, HSN Sub-Chapter 0105 ranks #2 by export value — accounting for 5.98% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.80% share (rank #3). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-0102/) | 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/) | | 0102 | [Live bovine animals](https://busy.in/hsn/sub-chapter-0102/) | | 0103 | [Live swine](https://busy.in/hsn/sub-chapter-0103/) | | 0104 | [Live sheep & goats](https://busy.in/hsn/sub-chapter-0104/) | | 0106 | [Other live animals](https://busy.in/hsn/sub-chapter-0106/) |