HSN 01012100

Pure-bred breeding animals: - Horses

8-digit tariff item under 0101 · Chapter 1 (Live Animals) · Section I

GST on HSN 01012100

Rate Description
5% Live horsesNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Importing Products under HSN 01012100

Basic Customs Duty Free
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Restricted
Unit of quantity u

Exporting Products under HSN 01012100

ITC-HS export policy Restricted
Condition Subject to Policy Condition 2 of the Chapter
Duty drawback (AIR 2023) Nil, matched at 0101
Export duty (Second Schedule) None

HSN 01012100 Classification

Section I Live Animals; Animal Products
Chapter 01 Live Animals
0101 LIVE HORSES, ASSES, MULES AND HINNIES
01012100 Pure-bred breeding animals:

Similar HSN Codes

Code Description
010129 Other:
010130 Asses
010190 Other:

Frequently Asked Questions

What is the HSN code for Pure-bred breeding animals: - Horses?

The 8-digit HSN code is 01012100 - Pure-bred breeding animals: - Horses, under heading 0101 of Chapter 1 (Live Animals).

What is the GST rate on HSN 01012100?

5% (Live horses) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 01012100?

Basic Customs Duty is Free plus 10% Social Welfare Surcharge.

Is import under HSN 01012100 allowed?

The ITC-HS import policy for this code is Restricted.

What is the total import cost for HSN 01012100?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 0% = ₹0; Social Welfare Surcharge 10% of BCD = ₹0; IGST 5% on ₹100,000. Total duty payable is about ₹5,000, landing the consignment at ₹105,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Pure-bred breeding animals: - Horses be exported from India?

The ITC-HS export policy for HSN 01012100 is Restricted under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 2 of the Chapter.

Is duty drawback available on Pure-bred breeding animals: - Horses?

Yes - the All Industry Rate schedule (2023) notifies a rate of Nil, matched at 0101. No cap is notified. Drawback is claimed on export against the shipping bill.

Sources

  1. Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
  2. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  3. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  4. ITC(HS) Schedule 2 - Export Policy (DGFT)
  5. Customs Tariff Act, 1975 - First Schedule (import tariff)
  6. Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026
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