HSN 01059900

Other

8-digit tariff item under 0105 · Chapter 1 (Live Animals) · Section I

GST on HSN 01059900

Rate Description
Exempted Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowlsNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0105.

Importing Products under HSN 01059900

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 01059900

ITC-HS export policy Free
Duty drawback (AIR 2023) Nil, matched at 0105
Export duty (Second Schedule) None

HSN 01059900 Classification

Section I Live Animals; Animal Products
Chapter 01 Live Animals
0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS
01059900 Other

Similar HSN Codes

Code Description
01051100 Fowls of the species Gallus domesticus
01051200 Turkeys
01051300 Ducks
01051400 Geese
01051500 Guinea fowls
01059400 Fowls of the species Gallus domesticus

Frequently Asked Questions

What is the HSN code for Live poultry?

The 8-digit HSN code is 01059900 - Live poultry, under heading 0105 of Chapter 1 (Live Animals).

What is the GST rate on HSN 01059900?

GST Exempt (Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 01059900?

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

Is import under HSN 01059900 allowed?

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

What is the total import cost for HSN 01059900?

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 Live poultry be exported from India?

The ITC-HS export policy for HSN 01059900 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Live poultry?

Yes - the All Industry Rate schedule (2023) notifies a rate of Nil, matched at 0105. 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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