| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule I - 5% |
| Serial | 1 |
| Tariff reference | 0101 21 00, 0101 29 |
| Description | Live horses |
| Effective position | 2025-09-22 |
| Source chain | 09/2025-Central Tax (Rate), effective 22 September 2025 |
Finin2min rate-control status
Current total GST: 5% (CGST component 2.5%; corresponding SGST/UTGST component ordinarily mirrors CGST, while IGST is the combined rate).
For related guidance and tools, visit the GST Law & Practice Hub.
Effective from: 2025-09-22.
Use the HSN / Goods GST Rate Finder to apply these points to your figures.
Classification warning: An HSN match is only a candidate. The complete goods description, exclusions, Customs Tariff notes, packaging/RSP/end-use conditions and supply date control the conclusion.
Entry-level application test
- Confirm the goods identity, composition, function and transaction date.
- Apply Customs Tariff Section and Chapter Notes and the General Rules for Interpretation.
- Match every word of the tariff reference and goods description.
- Check “other than”, residual, packaging, value, end-use and recipient conditions.
- Review Notification 19/2025, Notification 01/2026 and corrigenda where relevant.
- Test exemption, RCM, compensation cess, HSNS cess, customs and State counterpart.
Professional alert
Entries 150 and 151 use the Finance Act 2026-aligned tariff codes.
Evidence checklist
- Signed notification page and amendment pages
- Product specification and tariff working
- Packaging/RSP and end-use evidence
- ERP effective-date approval
- Invoice, e-invoice, EWB and return mapping
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
For the connected rule or filing step, see Schedule I Serial 10 - GST Goods Rate Entry.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
How was this rate entry checked?
The serial, tariff reference and description are tied to the principal rate schedule and checked against the counterpart Government rate architecture and subsequent amendments. Classification facts and transaction date must still be tested.
When you are ready for the next step, see Schedule I Serial 100 - GST Goods Rate Entry.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
For the connected rule or filing step, see Schedule I Serial 141 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 140 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 14 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 139 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 138 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 137 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 136 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 135 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 134 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 133 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 132 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 131 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 130 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 13 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 129 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 128 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 127 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 126 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 125 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 124 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 123 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 122 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 121 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 120 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 12 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 119 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 118 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 117 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 116 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 115 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 114 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 113 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 112 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 111 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 110 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 11 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 109 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 108 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 107 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 106 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 105 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 104 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 103 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 102 - GST Goods Rate Entry.
For the connected rule or filing step, see Schedule I Serial 101 - GST Goods Rate Entry.
- Official starting point
- www.gstcouncil.gov.in