Animal HusbandryLivestock

GST on Animal Husbandry — Live Animals Nil, Meat Nil/12%, Feed Exempt

Complete GST guide for animal husbandry: live animals Nil, fresh meat Nil, processed meat 12%, eggs Nil, animal feed Nil, veterinary services exempt, dairy products Nil-18%, raw hides Nil, poultry farming, contract farming, breeding services, and integrated livestock operations.

GST rates were revised in September 2025, and the rates on this page have not yet been checked by a tax professional against that revision. Confirm the current rate in the CBIC rate notifications before you invoice.

Nil

Live Animals (Cattle)

Nil

Fresh Meat (Unbranded)

12%

Processed Meat

Nil

Eggs (Fresh)

Nil / 5%

Animal Feed

Exempt

Veterinary Services

Nil

Poultry Farming Output

Nil

Leather (Raw Hides)

Animal Husbandry — GST Framework

Live Animals & Livestock — Nil GST

LIVE ANIMALS — NIL (Chapter 1): Live cattle (cow, buffalo, bull): Nil (HSN 0102). Live sheep and goats: Nil (HSN 0104). Live swine (pigs): Nil (HSN 0103). Live poultry (chickens, ducks, turkeys): Nil (HSN 0105). Live horses (for breeding/agriculture): Nil (HSN 0101). Camels: Nil. Donkeys, mules: Nil. Rabbits (live, for breeding): Nil. Live fish (for aquaculture/stocking): Nil (Chapter 3 — separate from Chapter 1). Bees (for apiculture): Nil. Silkworms: Nil. WHY NIL? Agriculture and animal husbandry are the backbone of rural India. 70%+ of rural households depend on livestock. Taxing live animals would directly hit farmer income. Constitutional protection: Entry 14, State List — livestock rearing is state subject. Historical: live animals were NEVER taxed under excise/VAT — continued under GST. SALE OF LIVESTOCK: Farmer selling cattle at market/mandi: Nil GST. Cattle fair/exhibition sales: Nil. Online platforms selling livestock: Nil (the animal itself). But: platform fee (service): 18% GST. Auction of livestock: Nil (if it's the animal). Auctioneer's commission: 18% (service). SEMEN & EMBRYO (Breeding): Bull semen (for artificial insemination): Nil (specific exemption — agricultural input). Frozen semen straws: Nil. Embryo transfer material: Nil. Breeding services (AI technician): EXEMPT (agricultural services). This encourages: genetic improvement of Indian livestock breeds (Gir, Sahiwal, Murrah).

Meat & Poultry Products — Nil to 12%

FRESH MEAT — NIL (Unprocessed): Fresh meat (all types — mutton, chicken, pork): Nil (HSN 0201-0210). Chilled meat: Nil (chilling doesn't alter character). Frozen meat (raw, unprocessed — just frozen for preservation): Nil (per Notification 2/2017). Fresh poultry (whole chicken, cut pieces): Nil. Fresh fish (NOT covered here — see fisheries page). Offal (liver, kidney, heart — fresh): Nil. CONDITION FOR NIL: Must be in state 'ordinarily sold by butcher/fishmonger'. Not further processed beyond: cutting into pieces, washing, chilling, freezing for preservation. KEY — WHAT TRIGGERS TAX: PROCESSED MEAT — 12% (Chapter 16): Canned meat (tinned chicken, corned beef): 12%. Sausages (chicken/pork/mutton): 12%. Salami, pepperoni: 12%. Meat pickles: 12%. Ready-to-eat meat preparations: 12%. Kebab (pre-packaged, frozen, ready-to-cook): 12%. Chicken nuggets (processed, branded): 12%. Smoked meat (smoked chicken, bacon): 12%. Jerky (dried/cured meat): 12%. Meat paste/pâté: 12%. EXCEPTION — 18%: Extracts and juices of meat: 18% (HSN 1603). Meat-based soups (canned): 18%. Ready-to-eat meals with meat (biryani packs, etc.): 18% (if classified as 'prepared meal' — SAC restaurant-like). PET FOOD (meat-based): Dog food / cat food: 18% (Chapter 23 — animal feed for pets is NOT exempt). Pet treats: 18%. Only FARM animal feed is exempt/5% — pet food is NEVER exempt. HALAL CERTIFICATION: Halal certification service: 18% GST (certification/testing service). The certification doesn't change meat's GST rate. Halal meat = same rate as non-halal (Nil fresh, 12% processed).

Eggs & Dairy from Livestock — Nil to 12%

EGGS — NIL: Fresh eggs (hen eggs — table eggs): Nil (HSN 0407). Duck eggs: Nil. Quail eggs: Nil. Hatching eggs (fertilized, for breeding): Nil. Egg powder (spray-dried whole egg): 5% (processed). Liquid egg (pasteurized, tetra pack): 5%. Boiled eggs (sold loose): Nil (minimal processing). DAIRY (from cattle/buffalo/goat): Fresh milk (cow/buffalo/goat): Nil. Curd/yoghurt (natural, unsweetened): Nil. Buttermilk (chaas): Nil. Lassi: Nil (specific exemption). Paneer: Nil (if unbranded/loose). Ghee: 12% (HSN 0405). Butter: 12%. Cheese: 12%. Cream: 12%. Condensed milk: 18%. Milk powder (skimmed/whole): 18% (HSN 0402). Flavored milk: 12%. Ice cream: 18%. HONEY (from apiculture): Natural honey (unprocessed): Nil (HSN 0409). Processed honey (filtered, pasteurized, bottled): Nil (specific exemption maintained). Branded honey (Dabur, Patanjali): Nil (honey remains exempt even if branded). Beeswax: 18% (if for cosmetic/industrial use). Royal jelly (raw): Nil. Propolis (raw): Nil. WOOL & FIBER: Raw wool (sheep): Nil (HSN 5101). Unwashed/greasy wool: Nil. Washed wool (scoured): 5%. Wool yarn: 12%. Woolen fabric: 12%. Mohair (goat): Nil (raw). Silk cocoons (from silkworms): Nil. Raw silk (reeled): 5%. Pashmina fiber (raw, from goats): Nil.

Animal Feed & Fodder — Nil / 5%

ANIMAL FEED — NIL (critical for livestock economics): Cattle feed: Nil (HSN 2309). Poultry feed: Nil. Fish feed: 5% (HSN 2309). Pig feed: Nil. Horse feed: Nil. Fodder (green/dry grass, hay): Nil (HSN 1214). Silage: Nil. Cotton seed cake: Nil (byproduct used as feed). Rice bran: Nil. De-oiled rice bran: Nil (specific exemption). Groundnut cake: Nil. Mustard cake: Nil. Soybean meal/cake: Nil (specific exemption — key poultry feed ingredient). Maize (corn — for feed): 5% (if food-grade, it's 5% regardless). Wheat bran: Nil. FEED SUPPLEMENTS & ADDITIVES: Mineral mixture (for cattle): Nil or 5% (classified as 'animal feed supplement'). Vitamin premix: 5% or 18% (classification depends on whether it's a 'supplement' or 'chemical'). Probiotics (for animal health): 18% (if classified as 'pharmaceutical' or 'biotech product'). Feed enzymes: 18% (chemical). Salt (for animals — lick blocks): 5%. Molasses (for animal feed): 28% (because it's also used for alcohol production — classified under 'sugar and confectionery'). KEY DISTINCTION: Feed for FARM animals (cattle, poultry, fish): Nil or 5%. Feed for PETS (dogs, cats): 18%. Feed for ZOO animals: 18% (not agricultural activity). Feed for LABORATORY animals: 18%. COMPOUND FEED (pre-mixed, commercially manufactured): If for cattle/poultry/pig: Nil (e.g., Godrej Agrovet, Cargill India feeds). If for aquaculture (fish/shrimp): 5%. If for pets: 18%. STRAW & CROP RESIDUES: Wheat straw: Nil (animal feed). Rice straw: Nil. Sugarcane tops: Nil. Corn stalks: Nil. All crop residues used for feed: Nil. This supports: zero-cost feeding for small farmers using own crop waste.

Veterinary Services & Medicines — Exempt / 5-12%

VETERINARY SERVICES — EXEMPT: Veterinary doctor consultation: EXEMPT (healthcare service — SAC 9993). AI (Artificial Insemination) service: EXEMPT (agricultural service). Vaccination of livestock: EXEMPT. Surgery/treatment: EXEMPT. Laboratory testing (blood, milk quality): EXEMPT (if by vet/govt lab). Private lab testing: 18% (commercial lab service). Government veterinary hospital: EXEMPT (government service). Mobile veterinary clinic: EXEMPT. Cattle camp (free treatment camps): EXEMPT. VETERINARY MEDICINES — 5% or 12%: Veterinary vaccines: 5% (specific concessional rate). Antibiotics (for animals): 12%. Anti-parasitic (deworming): 12%. Cattle vitamin/mineral injections: 12%. Udder cream (for dairy cattle): 12%. Mastitis treatment: 12%. Foot-and-mouth disease vaccine: 5% (government subsidized, but still carries GST). All veterinary drugs: 5% or 12% (same as human pharma — Chapter 30). Veterinary surgical instruments: 18% (Chapter 90). Veterinary equipment (ultrasound for pregnancy detection): 18%. ANIMAL INSURANCE: Cattle insurance: 18% (insurance premium — all insurance at 18%). Government subsidized insurance (PMMSY, DCCB): premium may be subsidized but GST is still 18% on gross premium. Claim payout: not subject to GST (insurance payout is not a 'supply'). GOVERNMENT SCHEMES: Rashtriya Gokul Mission (cattle breeding): services EXEMPT. National Livestock Mission: services EXEMPT. Pashu Kisan Credit Card: banking service 18% (on interest/fees). Dairy Processing & Infrastructure Development Fund: loan at 18% on service charges. ARTIFICIAL INSEMINATION CENTERS: Government AI center: EXEMPT. Private AI technician: EXEMPT (if registered as agricultural service provider). Semen station services: EXEMPT. Embryo transfer labs: EXEMPT (agricultural service related to livestock breeding).

Raw Hides, Skins & Animal Byproducts — Nil to 18%

RAW HIDES & SKINS — NIL: Raw hides of cattle (cow/buffalo): Nil (HSN 4101). Raw sheep/lamb skins: Nil (HSN 4102). Raw goat skins: Nil (HSN 4103). Wet salted hides: Nil. Dried hides: Nil. These remain Nil to support: leather industry (India is 2nd largest leather exporter). Downstream value addition (tanning, finishing): at GST-applicable rates. TANNED LEATHER: Tanned/crust leather: 12% (HSN 4104-4106). Finished leather: 12%. Patent leather: 12%. Split leather: 12%. Leather articles (bags, belts, wallets): 18% (HSN 4202). Leather footwear: 12% (below ₹1,000) or 18% (above ₹1,000). BONE & HORN PRODUCTS: Animal bones (crushed — fertilizer): 5%. Bone meal: 5%. Horn meal: 5%. Bone charcoal: 18%. Ivory (trade banned — CITES): N/A. Horn articles (decorative): 18%. Bone articles: 18%. DUNG & MANURE: Cow dung (as organic manure): Nil (agricultural produce). Cow dung cakes (for fuel/religious): Nil. Vermicompost: Nil (organic manure). Gobar gas (biogas): Nil (gas from dung). Animal manure (all types): Nil. Composted poultry litter: Nil. FEATHERS & DOWN: Poultry feathers (raw): Nil (byproduct — not separately traded often). Processed feathers (for pillows/quilts): 12%. Down (duck/goose — for jackets): 12%. Decorative feathers: 18%. BLOOD & ORGANS (for pharma/biotech): Blood meal (fertilizer): 5%. Blood (for pharma processing): 12%. Glandular extracts (for medicine): 12%. Gelatin (from bones): 18% (industrial). Collagen (from hides — cosmetic/pharma): 18%. WOOL BYPRODUCT: Lanolin (wool grease — cosmetic): 18%. Wool waste: 5%.

Animal Husbandry — GST Rate Table

Item	HSN / SAC	GST Rate	Notes
Live animals (cattle, poultry, sheep, goat)	0101-0106	Nil	All live animals for farming
Fresh/frozen meat (unprocessed)	0201-0210	Nil	Butcher-ready, not processed
Processed meat (sausages, canned)	1601-1602	12%	Chapter 16 preparations
Fresh eggs (hen, duck, quail)	0407	Nil	Table eggs & hatching eggs
Cattle feed / Poultry feed	2309	Nil	Farm animal feed exempt
Fish feed / Shrimp feed	2309	5%	Aquaculture feed
Pet food (dogs, cats)	2309	18%	NOT exempt — pets ≠ farm animals
Veterinary vaccines	3002	5%	Concessional rate
Veterinary medicines (antibiotics)	3004	12%	Same as human pharma
Raw hides & skins (untanned)	4101-4103	Nil	Supports leather industry
Natural honey	0409	Nil	Even branded honey is exempt
Ghee / Butter / Cheese	0405	12%	Processed dairy products

Frequently Asked Questions

I'm a poultry farmer — what's my GST liability on selling live chickens, eggs, and dressed chicken?

POULTRY FARMER GST — COMPLETE GUIDE: LIVE CHICKENS: Sale of live broiler chickens (to trader/wholesale): Nil GST. Sale of live layer birds (end-of-lay, to market): Nil. Sale of live chicks (day-old chicks — DOC): Nil. Sale of breeding birds: Nil. ALL live poultry: Nil — regardless of quantity, value, or buyer. EGGS: Fresh eggs (table eggs — brown or white): Nil. Hatching eggs (fertilized, sold to hatcheries): Nil. Egg powder (spray-dried): 5%. Liquid egg (pasteurized): 5%. DRESSED CHICKEN (slaughtered, cleaned): Fresh dressed chicken (whole/cut pieces — sold to shop/consumer): Nil. Frozen chicken (raw, unprocessed — just frozen): Nil. Marinated/seasoned chicken (with spices, ready to cook): 12% (processed — Chapter 16). Chicken sausages/nuggets: 12%. REGISTRATION REQUIREMENT: If your TOTAL turnover (all activities) is BELOW ₹20 lakh: NO GST registration required. Most small poultry farmers: exempt from registration. If turnover exceeds ₹20 lakh: must register BUT output is Nil (no tax to pay). Then why register? ITC on inputs (feed, medicines) is NOT available anyway (output is Nil). So: registration is optional for most poultry farmers. WHEN REGISTRATION HELPS: If you sell processed products (12% items like sausages): register to claim ITC. If you provide services (contract farming): may need registration. If you export live poultry/eggs: register to claim refund of input taxes. INPUT COSTS (NO ITC AVAILABLE — because output is Nil): Poultry feed: Nil (no GST to claim ITC on). Medicines/vaccines: 5-12% — ITC NOT available (Nil output = blocked ITC). Electricity: outside GST — no ITC. Shed construction: 12-18% — ITC NOT available. Equipment (feeders, drinkers, fans): 18% — ITC NOT available. This is the COST BURDEN: poultry farmer pays 18% on equipment, 12% on medicines — CANNOT recover. Adds 3-5% to cost of production. Industry has demanded ITC refund mechanism — not yet provided.

How does GST apply to dairy farming — milk collection, processing, and branded dairy products?

DAIRY FARMING GST — FULL CHAIN: STAGE 1 — FARMER (Milk production): Cow/buffalo milk production: NOT a supply under GST (primary agricultural activity). Farmer selling milk to cooperative/private dairy: Nil. Farmer selling directly to consumer: Nil. No registration required for dairy farmers. STAGE 2 — MILK COLLECTION (Cooperative/Agent): Village-level milk collection: Nil (purchase of agricultural produce). Chilling (cooling from 37°C to 4°C): part of collection — NOT a separate taxable service. Transportation to processing plant: EXEMPT (transport of agricultural produce by GTA). Milk testing (fat/SNF): EXEMPT if part of collection process. Cooperative society operations: Most cooperative activities related to agricultural produce: EXEMPT. STAGE 3 — PROCESSING PLANT: PRODUCT CLASSIFICATION: Raw milk (pasteurized, standardized, toned): Nil. Curd (plain, natural): Nil. Buttermilk / lassi: Nil. Paneer (fresh): Nil (if loose/unbranded or branded but not pre-packaged). UHT milk (tetra pack, long life): Nil (it's still 'milk' — just sterilized). Flavored milk (chocolate milk, badam milk): 12% (addition of flavoring = processed). Ghee: 12%. Butter: 12%. Cheese (all types — cheddar, mozzarella, paneer blocks): 12%. Cream: 12%. Milk powder (SMP, WMP): 18% (dried — significant processing). Condensed milk (Milkmaid): 18%. Ice cream: 18%. Whey protein powder: 18%. Casein: 18%. Skimmed milk powder (SMP): 18%. BRANDED vs UNBRANDED (Post-July 2022 changes): Pre-packaged & labeled curd (Amul, Mother Dairy): 5% (earlier Nil). Pre-packaged lassi: 5%. Pre-packaged paneer: 5%. Loose (unpackaged) curd/lassi/paneer: Nil (unchanged). This affects: Amul, Mother Dairy, Nandini — their packaged products now carry 5%. Small dairy shops selling loose: still Nil. ITC CHAIN FOR DAIRY PROCESSOR: Inputs: packaging material (18%), machinery (18%), fuel (outside GST), electricity (outside GST). Output: mostly Nil or 5% or 12%. RESULT: Inverted duty structure. ITC accumulation with limited utilization. Refund available only for export or where inverted duty refund is permitted. BIG DAIRY COMPANIES (Amul, Mother Dairy, Britannia): Maintain separate accounts for Nil/5%/12%/18% products. ITC apportionment (Rule 42): based on taxable vs exempt turnover ratio. Complex compliance — dedicated GST teams required.

What's the GST on animal breeding services, artificial insemination, and veterinary hospitals?

ANIMAL BREEDING & VET SERVICES — MOSTLY EXEMPT: ARTIFICIAL INSEMINATION (AI): AI service by government center: EXEMPT (government service). AI service by private technician: EXEMPT (agricultural service — Notification 12/2017, Entry 54A). AI of cattle (cow/buffalo): EXEMPT. AI of sheep/goat: EXEMPT. AI of pig: EXEMPT. AI of horse (thoroughbred): EXEMPT (still agricultural — breeding). SEMEN/GENETIC MATERIAL: Bull semen (frozen straws): Nil GST (specific exemption). Semen of other animals: Nil. Embryo (for transfer): Nil. Ova/eggs for transplant: Nil. Genetic evaluation/testing service: 18% (lab service — not agricultural). DNA testing of livestock: 18% (scientific testing). BUT: progeny testing programs (government): EXEMPT. VETERINARY HOSPITALS/CLINICS: Government veterinary hospital (free service): EXEMPT. Government-aided vet clinic: EXEMPT. Private veterinary clinic/hospital: EXEMPT (healthcare service). Veterinarian consultation fee: EXEMPT. Surgery/operation on animal: EXEMPT. Hospitalization of animal: EXEMPT. Diagnostic tests (blood, urine, X-ray): EXEMPT if done at vet hospital. Private diagnostic lab (commercial): 18% (if standalone lab, not part of clinic). MEDICINES SOLD AT VET CLINIC: If vet provides medicine AS PART OF TREATMENT (composite supply): EXEMPT (principal supply is healthcare). If vet SELLS medicine separately (retail): 5-12% GST (pharma rates apply). Most vets: don't charge GST on medicines given during treatment — covered under exempt healthcare. PET CLINICS — DIFFERENT TREATMENT: Pet clinic services (dog, cat treatment): EXEMPT (still healthcare services — notification doesn't distinguish farm vs pet). Pet surgery: EXEMPT. Pet vaccination: EXEMPT. Pet boarding/hostel: 18% (hospitality service — not healthcare). Pet grooming: 18% (beauty service). Pet training: 18% (training service). IMPORTANT: The exemption for veterinary services applies to ALL animals — farm and pet. But: related non-medical services for pets (grooming, boarding, training) are taxable at 18%.

How does GST impact contract farming and integrated poultry/dairy operations?

CONTRACT FARMING & INTEGRATED OPERATIONS — GST ANALYSIS: CONTRACT FARMING MODEL: Integrator (company) provides: day-old chicks, feed, medicines, technical guidance. Farmer provides: land, shed, labor, electricity. Farmer rears birds for 35-42 days → returns grown birds to integrator. Farmer receives: 'growing charges' (per bird or per kg). GST ON GROWING CHARGES: EXEMPT — classified as 'agricultural service' (rearing of animals). Notification 12/2017, Entry 54: 'Services relating to cultivation of plants and rearing of all life forms of animals'. Growing charges = service of rearing → EXEMPT. No GST registration required for farmer (exempt output). INTEGRATOR'S GST POSITION: Integrator sells: processed chicken (Nil if fresh, 12% if processed). Integrator buys: DOC from hatchery (Nil), feed (Nil), medicines (5-12%). Integrator provides to farmer: chicks + feed + medicines = supply of goods? NO — it's 'supply for growing' (no transfer of ownership to farmer). Chicks remain integrator's property throughout. So: no supply to farmer = no GST on material given to farmer. INTEGRATED DAIRY OPERATIONS: Company owns cattle → produces milk → processes → sells: Output (fresh milk): Nil. Output (ghee, butter, cheese): 12%. Output (powder, ice cream): 18%. Contract dairy farming (company cattle, farmer's land): Growing charges to farmer: EXEMPT (agricultural service). Milk collection from farmer: Nil (purchase of agricultural produce). ISSUES & DISPUTES: (1) 'Growing charges' vs 'job work': If classified as 'job work on goods' (manufacturing): 12% or 18% GST. If classified as 'agricultural service' (rearing): EXEMPT. KEY: the farmer must be REARING LIVE ANIMALS (not processing goods). Live bird rearing: agricultural service → EXEMPT. Meat processing (cutting, packaging): job work → 18%. (2) Corporate farming (company-owned farms): If company farms its own land with own labor: not a 'service' — it's own business. Output (eggs, milk, meat): taxed per product rates. No 'agricultural service' exemption (you can't provide service to yourself). (3) Hatchery operations: Selling day-old chicks (DOC): Nil (live poultry). Hatching eggs: Nil. Custom hatching service (farmer gives eggs, hatchery hatches): Debate — EXEMPT (agricultural service) vs 18% (processing service). Most: treated as agricultural service → EXEMPT. (4) Feed manufacturing for own integration: Integrator manufacturing feed for own farms: no GST (self-supply, captive use). Integrator selling feed to third parties: Nil (animal feed exempt). ITC on feed manufacturing inputs: NOT available (output is Nil/exempt).

Animal Husbandry GST — Exemptions, Feed Compliance & Dairy Processing

Laabam.One handles animal husbandry GST: livestock sale exemptions, meat processing classification (Nil vs 12%), dairy product multi-rate management, animal feed exemption documentation, veterinary service compliance, contract farming GST treatment, and integrated poultry/dairy operation tax planning.

Explore GST Law