HSN Code 05 pertains to Products of Animal Origin, Not Elsewhere Specified or Included, classified under Chapter 5 of the Harmonized System of Nomenclature (HSN). This chapter includes a variety of niche animal-derived products such as bones, horns, coral, animal hair, ivory, natural sponges, and unprocessed animal waste. These items are often used in industries like manufacturing, agriculture, and traditional crafts. Tax rates for products under HSN Code 05 vary depending on their nature and processing. Some items may be exempt from GST, while others, especially processed goods, may attract specific GST rates.
Understanding HSN Code 05 is crucial for businesses dealing with animal by-products to ensure proper GST classification and compliance. Accurately categorizing these products helps in seamless GST filings, availing input tax credits, and avoiding penalties. Industries that rely on animal-origin materials should stay updated on changes to GST rates or regulations linked to this code. Regular consultation with the GST portal or a tax professional can simplify compliance and ensure business operations align with current tax laws.
| HSN CODE | HSN DESCRIPTION |
| 05 | Products of animal origin, not elsewhere specified or included |
| 0501 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR |
| 050100 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED, WASTE OF HUMAN HAIR : |
| 05010010 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED |
| 05010020 | WASTE OF HUMAN HAIR |
| 0502 | PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR |
| 050210 | PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR AND WASTE THEREOF: |
| 05021010 | PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR |
| 05021020 | WASTE OF PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR |
| 050290 | OTHER: |
| 05029010 | BADGER HAIR AND OTHER BRUSH MAKING HAIR |
| 05029020 | YAK TAIL HAIR |
| 05029090 | OTHER |
| 0503 | – |
| 05030000 | HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL |
| 0504 | GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED |
| 050400 | GUTS, BLADDERS AND STOMACHS OF ANIMALS(OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED: |
| 05040010 | GUTS OF CATTLE FOR NATURAL FOOD CASINGS |
| 05040020 | GUTS OF SHEEP AND GOATS FOR NATURAL FOOD CASINGS |
| 05040031 | OF WILD ANIMALS |
| 05040039 | OTHER |
| 05040041 | OF WILD ANIMALS |
| 05040049 | OTHER |
| 05040051 | OF WILD ANIMALS |
| 05040059 | OTHER |
| 0505 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS |
| 050510 | FEATHERS OF A KIND USED FOR STUFFING, DOWN : |
| 05051010 | OF WILD BIRDS |
| 05051090 | OTHER |
| 050590 | OTHER: |
| 05059010 | PEACOCK TAIL AND WING FEATHER (TRIMMED OR NOT) |
| 05059021 | OF WILD BIRDS |
| 05059029 | OTHER |
| 05059031 | OF WILD BIRDS |
| 05059039 | OTHER |
| 05059091 | OF WILD BIRDS |
| 05059099 | OTHER |
| 0506 | BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED, POWDER AND WASTE OF THESE PRODUCTS |
| 050610 | OSSEIN AND BONES TREATED WITH ACID : |
| 05061011 | OF WILD ANIMALS |
| 05061019 | OTHER |
| 05061021 | OF WILD ANIMALS |
| 05061029 | OTHER |
| 05061031 | OF WILD ANIMALS |
| 05061039 | OTHER |
| 05061041 | OF WILD ANIMALS |
| 05061049 | OTHER |
| 050690 | OTHER : |
| 05069011 | OF WILD ANIMALS |
| 05069019 | OTHER |
| 05069091 | OF WILD ANIMALS |
| 05069099 | OTHER |
| 0507 | IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS |
| 050710 | IVORY, IVORY POWDER AND WASTE : |
| 05071010 | IVORY |
| 05071020 | IVORY POWDER AND WASTE |
| 050790 | OTHER : |
| 05079010 | HOOF MEAL |
| 05079020 | HORN MEAL |
| 05079030 | HOOVES, CLAWS, NAILS AND BEAKS |
| 05079040 | ANTLERS |
| 05079050 | BUFFALO HORNS |
| 05079060 | TORTOISE-SHELL |
| 05079070 | CLAWS AND WASTE OF TORTOISE SHELL |
| 05079090 | OTHER |
| 0508 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF |
| 050800 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED, SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF : |
| 05080010 | CORAL |
| 05080020 | CHANKS |
| 05080030 | COWRIES |
| 05080040 | CUTTLEFISH BONES |
| 05080050 | SHELLS |
| 05080090 | OTHER |
| 0509 | Omitted |
| 05090010 | NATURAL SPONGES OF ANIMAL ORIGIN – NATURAL SPONGES OF ANIMAL ORIGIN : – OF WILD LIFE |
| 05090090 | NATURAL SPONGES OF ANIMAL ORIGIN – NATURAL SPONGES OF ANIMAL ORIGIN : – OTHER |
| 0510 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED |
| 051000 | AMBERGRIS, CASTOREUM, CIVET AND MUSK, CANTHARIDES, BILE, WHETHER OR NOT DRIED, GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED : |
| 05100010 | BEZOAR, COW (GOOLOCHAN) |
| 05100020 | OX GALLSTONE |
| 05100030 | PLACENTA, FROZEN |
| 05100091 | OF WILD ANIMALS |
| 05100099 | OTHER |
| 0511 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION |
| 051110 | BOVINE SEMEN |
| 05111000 | BOVINE SEMEN |
| 051191 | PRODUCTS OF FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, DEAD ANIMALS OF CHAPTER 3 : |
| 05119110 | FISH NAILS |
| 05119120 | FISH TAILS |
| 05119130 | OTHER FISH WASTE |
| 05119140 | Artemia cyst |
| 05119190 | OTHER |
| 051199 | OTHER : |
| 05119910 | SILKWORM PUPAE |
| 05119911 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – SILKWORM PUPAE : – ARTEMIA |
| 05119919 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED – OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, – UNFIT FOR HUMAN CONSUMPTION – OTHER : OTHER : – SILKWORM PUPAE : – OTHER |
| 05119921 | OF WILD LIFE |
| 05119929 | OTHER |
| 05119991 | FROZEN SEMEN, OTHER THAN BOVINE, BOVINE EMBRYO |
| 05119992 | OF WILD LIFE |
| 05119999 | OTHER |