GoodsHSN 0105
Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls — GST rate 0%
0%GST
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 0105 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, live poultry, that is to say, fowls of the species gallus domesticus , ducks, geese, turkeys and guinea fowls classified under HSN 0105 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST.