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 purposes. 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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New GST Rate for HSN Code 0105

GST Rate for Live poultry under HSN Code 0105. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

01

HSN Code

0105

HSN Description

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

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 0105

Following tariff HSN codes fall under Live poultry.

Tariff HSN

01051100

Description

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

Tariff HSN

01051200

Description

Weighing not more than 185 g: Turkeys

Tariff HSN

01051300

Description

Weighing not more than 185 g: Ducks

Tariff HSN

01051400

Description

Weighing not more than 185 g: Geese

Tariff HSN

01051500

Description

Weighing not more than 185 g: Guinea fowls

Tariff HSN

01051900

Description

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

Tariff HSN

01059200

Description

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

Tariff HSN

01059300

Description

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,

Tariff HSN

01059400

Description

Other : Fowls of the species Gallus domesticus

Tariff HSN

01059900

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 0105 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

₹10 Cr

+22.06% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹29 Cr

−11.86% vs FY 2023-24

0.0005% of India’s total imports

Trade Balance

FY 2024-25

−₹19 Cr

Trade Deficit

Surplus rank #618 of 1233 subchapters

% of Chapter 01

FY 2024-25

5.98%

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

Import side: 12.80% of Chapter 01’s imports

Rank Within Chapter 01

FY 2024-25

#2 of 6

Position by export value among subchapters in Chapter 01

Import-side rank: #3 of 6

At a glance

4.11%

Export CAGR

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

#1050

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+58.45%

Peak Growth Year

FY 2023-24 · strongest single-year move

5.98%

Contribution to Ch. 01

Share of Chapter 01 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1023

Balance

−15.81

Exports

7.82 ₹ Cr

0.0003% share

— YoY

2.62% of Ch. 01

Imports

23.63 ₹ Cr

0.0007% share

— YoY

37.74% of Ch. 01

FY 2019-20 Exp. Rank #1057

Balance

−19.85

Exports

4.09 ₹ Cr

0.0002% share

−47.70% YoY

1.72% of Ch. 01

Imports

23.94 ₹ Cr

0.0007% share

+1.31% YoY

27.48% of Ch. 01

FY 2020-21 Exp. Rank #1076

Balance

−18.13

Exports

3.29 ₹ Cr

0.0002% share

−19.56% YoY

5.20% of Ch. 01

Imports

21.42 ₹ Cr

0.0007% share

−10.53% YoY

27.86% of Ch. 01

FY 2021-22 Exp. Rank #1075

Balance

−23.54

Exports

4.26 ₹ Cr

0.0001% share

+29.48% YoY

5.76% of Ch. 01

Imports

27.80 ₹ Cr

0.0006% share

+29.79% YoY

35.75% of Ch. 01

FY 2022-23 Exp. Rank #1077

Balance

−21.98

Exports

5.15 ₹ Cr

0.0001% share

+20.89% YoY

12.57% of Ch. 01

Imports

27.13 ₹ Cr

0.0005% share

−2.41% YoY

30.73% of Ch. 01

FY 2023-24 Exp. Rank #1052

Balance

−24.23

Exports

8.16 ₹ Cr

0.0002% share

+58.45% YoY

7.96% of Ch. 01

Imports

32.39 ₹ Cr

0.0006% share

+19.39% YoY

20.46% of Ch. 01

FY 2024-25 Exp. Rank #1050

Balance

−18.59

Exports

9.96 ₹ Cr

0.0003% share

+22.06% YoY

5.98% of Ch. 01

Imports

28.55 ₹ Cr

0.0005% share

−11.86% YoY

12.80% of Ch. 01

CAGR · 7-Year

Exports

4.11% /yr

Imports

3.20% /yr

Consistently Deficit
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0105 ranks #1050 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0105 and GST compliance.

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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