Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 0104 specifically identifies live sheep and goats for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 0% + SGST 0%

Inter-State Split

IGST 0%

Compliance Check-list

✓Mention HSN 0104 on all Tax Invoices for live sheep and goats
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 0104

"Classifying live sheep and goats correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Live Animals category. AasanKhata automatically monitors these shifts for you."