About Chapter 01
Chapter 01 of the Harmonized System of Nomenclature (HSN) is titled “Live animals”. It is part of Section I, Live Animals & Animal Products, together with Chapter 02 (meat and edible meat offal), Chapter 03 (fish and crustaceans), Chapter 04 (dairy produce; birds' eggs; natural honey) and Chapter 05 (products of animal origin).
The chapter is divided into 6 headings, from 0101 (live horses, asses, mules and hinnies) to 0106 (other live animals).
Every heading is listed below, with its tariff description.
Every code in this chapter begins with 01: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: Notification No. 78/2020 – Central Tax (HSN digits on invoices).