GST slab rate for sale of animal origin products

Posted on 25 April 2023 Category : GST rates

GST rates on sale of Animal origin products

Click here to know GST exempted list

How much GST for horse hair and horse hair waste? GST tariff for animal (not fish) guts, bladders, stomachs & parts? Indian GST charges for bird skins & other feathered parts and down GST duty for bones & horn cores, unworked etc., powder & waste. GST tax for ivory, tortoise-shell, whalebone, horns etc., unwary in India

Update on 18th May, 2017: GST rates for goods

NIL GST RATE;

1. Human hair, unworked, whether or not washed or scoured; waste of human hair [GST HSN chapter code 0501]

2. Semen including frozen semen [GST HSN chapter code 0511]

5% GST RATE;

All goods not specified elsewhere

1. GST HSN chapter code 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

2. GST HSN chapter code 0503 – blank in tariff

3. GST HSN chapter code 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

4. GST HSN chapter code 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

5. GST HSN chapter code 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products.

6. GST HSN chapter code 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.

Reduced GST rates on 11 June 2017

Earlier rate new rate

0506, 0507 Bones and horn cores, bone grist, bone meal, 5% 0%

90 etc.; hoof meal, horn meal, etc.

7. GST HSN chapter code 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.

8.GST HSN chapter code 0509 – blank in tariff

9. GST HSN chapter code 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.

10. GST HSN chapter code 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

Revised GST Rates on 10th November, 2017

Present rate new rate

0504 (1) All goods [except fresh or chilled], 12% 5%

put up in unit container and, -

(a) bearing a registered brand

name; or

(b) bearing a brand name on which

an actionable claim or enforceable

right in a court of law is available

[other than those where any

Actionable claim or enforceable

right in respect of such brand name

has been foregone voluntarily],

subject to the conditions as in the

given below

(2) All goods [except fresh or chilled], 12%/5% Nil

other than (1) above.

i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some

person using such name or mark with or without any indication of the identity of that person.

(b) The phrase “registered brand name” means, -

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.

(iii) For foregoing an actionable claim or enforceable right on a brand name, -

(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

Reduced GST rates on 11 June 2017, click here for details

Animal origin products chapter 05 of GST commodity tariff schedule. The details about GST rate changes for sale of Animal origin products are being updated here. The notification changes on exemptions for GST for sale of Animal origin products and other circulars related to GST for fish are updated in this website.

GST rates in India is being finalized within a couple of months, as Goods and Service Tax is being implemented from July 01,2017 in India. The discussion on rate of GST to various products is also finalized soon. The GST rates are imposed in India under 4 slabs. Each category of slabs is being declared soon by the GST authorities.

In some countries, GST/VAT is imposed against sale of Animal origin products. The expected GST for sale of Animal origin products in India is 5%.

Since Animal origin products and most of the items are commonly used for human consumption as essential commodities, Animal origin products are expected to be included in GST exemption list where in nil rate of GST is applicable. The processed foods also are expected to be fallen under exempted list of GST or with minimum GST tariff slab.

Some of the categories of business under HSN code 05 also are expected to be included under exemption list of GST where no GST is payable.

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Zero percent GST on purchase of waste of human hair