Animal feed HSN Code
GST rates and HSN code for Animal feed.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Residues and waste from the food industries; prepared <strong>animal</strong> fodder | Preparations Of A Kind Used In Animal Feeding – Other : Compounded Animal Feed | 23099010 | Nil | – | 01/07/2017 | – |
| Preparations Of A Kind Used In Animal Feeding – Other : Feeds For Fish (Prawn, Etc.) : Prawn And Shrimps Feed | 23099031 | Nil | – | 01/07/2017 | – | |
| Preparations Of A Kind Used In Animal Feeding – Other : Concentrates For Compound Animal Feed | 23099020 | Nil | – | 01/07/2017 | – | |
| Preparations Of A Kind Used In Animal Feeding Dog Or Cat Food, Put Up For Retail Sale | 23091000 | Nil | – | 01/07/2017 | – | |
| Preparations Of A Kind Used In Animal Feeding | 2309 | Nil | – | 01/07/2017 | – | |
| Preparations Of A Kind Used In Animal Feeding – Other : Feeds For Fish (Prawn, Etc.) : Other | 23099039 | Nil | – | 01/07/2017 | – | |
| Vegetable Materials And Vegetable Waste, Vegetable Residues And By-Products, Whether Or Not In The Form Of Pellets, Of A Kind Used In Animal Feeding, Not Elsewhere Specified Or Included | 23080000 | Nil | – | 01/07/2017 | – | |
| Vegetable Materials And Vegetable Waste, Vegetable Residues And By-Products, Whether Or Not In The Form Of Pellets, Of A Kind Used In Animal Feeding, Not Elsewhere Specified Or Included | 2308 | Nil | – | 01/07/2017 | – | |
| Preparations Of A Kind Used In Animal Feeding – Other : Feeds For Fish (Prawn, Etc.) : Fish Meal In Powdered Form | 23099032 | Nil | – | 01/07/2017 | – | |
| Preparations Of A Kind Used In Animal Feeding – Other : Other | 23099090 | Nil | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Dicalcium Phosphate (Dcp) Of Animal Feed Grade Conforming To Is Specification No.5470 : 2002 | 2835 | Nil | – | 01/07/2017 | – |
| Services | Prepared Animal Feeds Manufacturing Services | 998817 | 1.5/5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 1/10/2019 25/01/2018 13/10/2017 22/08/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Agricultural, Horticultural, Forestry, Poultry-Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment; Poultry Incubators And Brooders – Machinery For Preparing Animal Feeding Stuffs | 84361000 | 12% | – | 01/07/2017 | – |
| Wool, fine or coarse <strong>animal</strong> hair; horsehair yarn and woven fabric | Woven Fabrics Of Combed Wool Or Of Combed Fine Animal Hair Other, Mixed Mainly Or Solely With Man-Made Filaments: Printed | 51122040 | 5% | – | 01/07/2017 | – |
| Waste Of Wool Or Of Fine Or Coarse Animal Hair, Including Yarn Waste But Excluding Garnetted Stock Noils Of Wool Or Of Fine Animal Hair : Other | 51031090 | Nil | – | 01/07/2017 | – | |
| Articles of apparel and clothing accessories, not knitted or crocheted | Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Jackets And Blazers : Of Wool Or Fine Animal Hair | 62033100 | 12% | – | 01/07/2017 | – |
| Babies Garments And Clothing Accessories – Of Wool Or Fine Animal Hair | 62091000 | 12% | – | 01/07/2017 | – | |
| Products of <strong>animal</strong> origin, not elsewhere spcified or inculded | Animal Products Not Elsewhere Specified – Or Included; Dead Animals Of Chapter 1 Or 3, – Unfit For Human Consumption – Other : – Products Of Fish Or Crustaceans, Molluscs – Or Other Aquatic Invertebrates; Dead Animals – Of Chapter 3 : – Other | 05119190 | 5% | – | 01/07/2017 | – |
| Animal Products Not Elsewhere Specified – Or Included; Dead Animals Of Chapter 1 Or 3, – Unfit For Human Consumption – Other : Other : – Silkworm Pupae : – Artemia | 05119911 | 5% | – | 01/07/2017 | – | |
| Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Wigs, False Beards, Eyebrows And Eyelashes, Switches And The Like, Of Human Or Animal Hair Or Of Textile Materials; Articles Of Human Hair Not Elsewhere Specified Or Included – Of Synthetic Textile Materials | 6704 | 18% | – | 15/11/2017 | – |
Understanding HSN for Animal Feed
Navigating the world of HSN codes and GST can feel like a maze, especially when it comes to essential products like animal feed. For anyone involved in the animal husbandry sector, understanding the correct HSN (Harmonized System of Nomenclature) codes for various animal feed products is crucial for accurate GST compliance. The good news is that most animal feed items generally fall under a favorable tax regime.
The Animal Feed HSN Codes and GST Rates
The majority of animal feed products are categorized under Chapter 23 of the HSN, which specifically covers “Residues and waste from the food industries; prepared animal fodder.” What’s particularly beneficial for businesses and consumers alike is that most preparations for animal feeding are currently exempt from GST, carrying a Nil rate. This significantly reduces the tax burden on these essential commodities.
Here’s a breakdown of some common animal feed classifications and their HSN codes:
- Compounded Animal Feed: This broad category, often including complete feeds for various livestock, is identified by HSN Code 23099010. It attracts a Nil GST rate.
- Concentrates for Compound Animal Feed: These concentrated mixtures, used to prepare complete feeds, fall under HSN Code 23099020 and also have a Nil GST rate.
- Feeds for Fish (Prawn, etc.): Specific feeds for aquaculture, such as prawn and shrimp feed, are covered by HSN Code 23099031. Other fish feeds are categorized under HSN Code 23099039. Both are subject to a Nil GST rate.
- Dog or Cat Food, Put Up for Retail Sale: Packaged pet food for companion animals is found under HSN Code 23091000 and is also exempt from GST.
- Fish Meal in Powdered Form: This common ingredient in animal feed has HSN Code 23099032 and a Nil GST rate.
- Other Prepared Animal Feeding Preparations: A general category for other prepared animal feeds not specifically listed, HSN Code 23099090 also benefits from a Nil GST rate.
- Vegetable Materials and Waste Used in Animal Feeding: This includes various vegetable residues and by-products suitable for animal feed, falling under HSN Code 23080000, and is also Nil-rated for GST.
- Dicalcium Phosphate (DCP) of Animal Feed Grade: This important mineral supplement for animal feed, conforming to IS Specification No. 5470:2002, is listed under HSN Code 2835 and is subject to a Nil GST rate.
Considering Related Services and Machinery
While the animal feed itself enjoys a Nil GST rate, it is important to note that related services and machinery may have different GST implications.
- Prepared Animal Feeds Manufacturing Services: These services, categorized under HSN Code 998817, attract GST at 1.5%, 5%, 12%, or 18% depending on specific conditions, such as certifications related to FIFA U-17 Women’s World Cup 2020.
- Machinery for Preparing Animal Feeding Stuffs: Agricultural machinery used for preparing animal feeding stuffs, such as that found under HSN Code 84361000, has a 12% GST rate.
Exploring Other Animal-Related HSN Codes
It’s also worth noting that other products and services related to animals, though not directly animal feed, have their own HSN codes and GST rates:
- Woven Fabrics of Combed Wool or Fine Animal Hair: Specific textile products like these (HSN Code 51122040) have a 5% GST rate.
- Waste of Wool or Fine or Coarse Animal Hair: Certain waste products (HSN Code 51031090) are Nil-rated.
- Garments Made of Wool or Fine Animal Hair: Items like men’s or boys’ jackets (HSN Code 62033100) and babies’ garments (HSN Code 62091000) attract a 12% GST rate.
- Animal Products Not Elsewhere Specified or Included: This broad category (HSN Code 05119190 for fish/crustacean products, and HSN Code 05119911 for silkworm pupae/artemia) generally has a 5% GST rate.
- Wigs, False Beards, etc., of Human or Animal Hair: These products (HSN Code 6704) are subject to an 18% GST rate.
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