📦 GST Rate Schedule

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Custom Classifications GST Rate
Chapter Heading Subheading Tariff Item Description Under GST Schedule / Rate Cess % Notification
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01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
-
01012100
Item: Purebred breeding animals:
UOM: u
Live horses
Schedule I - 5%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010129
Other:
01012910
Item: Horses for polo
UOM: u
Live horses
Schedule I - 5%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010129
Other:
01012990
Item: Other
UOM: u
Live horses
Schedule I - 5%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010130
Asses
01013010
Item: Purebred breeding animals:
UOM: u
Live asses, mules and hinnies
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010130
Asses
01013020
Item: livestock
UOM: u
Live asses, mules and hinnies
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010130
Asses
01013090
Item: Other
UOM: u
Live asses, mules and hinnies
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010190
Other:
01019030
Item: Mules and hinnies as livestock
UOM: u
Live asses, mules and hinnies
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0101
LIVE HORSES, ASSES, MULES AND HINNIES
010190
Other:
01019090
Item: Other
UOM: u
Live asses, mules and hinnies
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
010221
Purebred breeding animals:
01022110
Item: Bulls
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
010221
Purebred breeding animals:
01022120
Item: Cows
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
010229
Other:
01022910
Item: Bulls
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
010229
Other:
01022990
Item: Other, including calves
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
-
01023100
Item: Purebred breeding animals
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
-
01023900
Item: Other
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
010290
Other:
01029010
Item: Purebred breeding animals
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0102
LIVE BOVINE ANIMALS
010290
Other:
01029090
Item: Other
UOM: u
Live bovine animals
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0103
LIVE SWINE
-
01031000
Item: Purebred breeding animals
UOM: u
Live swine
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0103
LIVE SWINE
-
01039100
Item: Weighing less than 50 kg.
UOM: u
Live swine
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0103
LIVE SWINE
-
01039200
Item: Weighing 50 kg. or more
UOM: u
Live swine
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0104
LIVE SHEEP AND GOATS
010410
Sheep:
01041010
Item: Sheep including lamb for breeding purpose
UOM: u
Live sheep and goats
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0104
LIVE SHEEP AND GOATS
010410
Sheep:
01041090
Item: Other
UOM: u
Live sheep and goats
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0104
LIVE SHEEP AND GOATS
-
01042000
Item: Goats
UOM: u
Live sheep and goats
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01051100
Item: Fowls of the species Gallus domesticus
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01051200
Item: Turkeys
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01051300
Item: Ducks
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01051400
Item: Geese
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01051500
Item: Guinea fowls
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01059400
Item: Fowls of the species Gallus domesticus
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0105
LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus d…
-
01059900
Item: Other
UOM: u
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01061100
Item: Primates
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01061200
Item: Whales, dolphins and porpoises (mammals of
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01061300
Item: Camels and other camelids (Camelidae)
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01061400
Item: Rabbits and hares
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01061900
Item: Other
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01062000
Item: Reptiles (including snakes and turtles)
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01063100
Item: Birds of prey
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01063200
Item: Psittaciformes (including parrots, parakeets, macaws and cockatoos)
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01063300
Item: Ostriches; emus (Dromaius novaehollandiae)
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01063900
Item: Other
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
010641
Bees
01064110
Item: Pureline stock
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
010641
Bees
01064190
Item: Other
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
010649
Other:
01064910
Item: Pureline stock
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
010649
Other:
01064990
Item: Other
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
01
LIVE ANIMALS
0106
OTHER LIVE ANIMALS
-
01069000
Item: Other
UOM: u
Other live animals such as Mammals, Birds, Insects
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
02
MEAT AND EDIBLE MEAT OFFAL
0201
MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
-
02011000
Item: Carcasses and halfcarcasses
UOM: kg.
Meat of bovine animals, fresh or chilled
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
02
MEAT AND EDIBLE MEAT OFFAL
0201
MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
-
02012000
Item: Other cuts with bone in
UOM: kg.
Meat of bovine animals, fresh or chilled
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
02
MEAT AND EDIBLE MEAT OFFAL
0201
MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
-
02013000
Item: Boneless
UOM: kg.
Meat of bovine animals, fresh or chilled
Schedule I - 0%
0.00%
-
From: Sept. 22, 2025
02
MEAT AND EDIBLE MEAT OFFAL
0202
MEAT OF BOVINE ANIMALS, FROZEN
-
02021000
Item: Carcasses and halfcarcasses
UOM: kg.
All goods, other than fresh or chilled, pre-packaged and labelled
Schedule I - 5%
0.00%
-
From: Sept. 22, 2025