HSN 01041010

Sheep including lamb for breeding purpose

8-digit tariff item under 0104 · Chapter 1 (Live Animals) · Section I

GST on HSN 01041010

Rate Description
Exempted Live sheep and goatsNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0104.

Importing Products under HSN 01041010

Basic Customs Duty 30%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Restricted
Unit of quantity u

Exporting Products under HSN 01041010

ITC-HS export policy Free
Duty drawback (AIR 2023) Nil, matched at 0104
Export duty (Second Schedule) None

HSN 01041010 Classification

Section I Live Animals; Animal Products
Chapter 01 Live Animals
0104 LIVE SHEEP AND GOATS
010410 Sheep:
01041010 Sheep including lamb for breeding purpose

Similar HSN Codes

Code Description
01041090 Other

Frequently Asked Questions

What is the HSN code for Sheep including lamb for breeding purpose?

The 8-digit HSN code is 01041010 - Sheep including lamb for breeding purpose, under heading 0104 of Chapter 1 (Live Animals).

What is the GST rate on HSN 01041010?

GST Exempt (Live sheep and goats) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 01041010?

Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.

Is import under HSN 01041010 allowed?

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

What is the total import cost for HSN 01041010?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% on ₹133,000. Total duty payable is about ₹33,000, landing the consignment at ₹133,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Sheep including lamb for breeding purpose be exported from India?

The ITC-HS export policy for HSN 01041010 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Sheep including lamb for breeding purpose?

Yes - the All Industry Rate schedule (2023) notifies a rate of Nil, matched at 0104. 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. Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
  3. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  4. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  5. ITC(HS) Schedule 2 - Export Policy (DGFT)
  6. Customs Tariff Act, 1975 - First Schedule (import tariff)
  7. 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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