Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Under the Harmonized System of Nomenclature (HSN), the code 0105 specifically identifies live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls 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."