HSN Code 01059400 -- – Live poultry, that is to say, fowls of the species gallus domesticus, ducks, gee (GST Rate Nil)

HSN Code 01059400

Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus

HSN01059400

Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 0105
Subheading: 010594
Source: Notification No. 10/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Supplies under HSN Code 01059400 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 01059400?
HSN Code 01059400 is the official Harmonized System of Nomenclature code for Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fo, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 01059400?
HSN Code 01059400 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 10/2025 - Central Tax (Rate).
Which chapter does HSN Code 01059400 belong to?
HSN Code 01059400 falls under Chapter 01 -- Live Animals; Animal Products of the GST tariff.
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