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Verified Category: Live Animals

HSN Code 0106

Other live animals such as Mammals, Birds, Insects

Current GST Rate
0%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 0106 specifically identifies other live animals such as mammals, birds, insects 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 0106 on all Tax Invoices for other live animals such as mammals, birds, insects
  • 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 0106

"Classifying other live animals such as mammals, birds, insects 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."