HSN code 0511 is the Customs Tariff heading for animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, in Chapter 5 (Products of animal origin, not elsewhere specified or included). Goods of this heading are taxed at nil or 5%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 0511
These are the entries of the current GST rate notifications whose column (2) names heading 0511 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 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. | 5% | 9/2025-CT(R), Schedule I, S. No. 18 |
| 0511 | Semen including frozen semen | Nil (0%) | 10/2025-CT(R), S. No. 25 |
Goods of heading 0511 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 0511
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 0511
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 0511
Heading 0511 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Billing nil-rated goods of HSN 0511
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 0511 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (0511) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 0511 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 5
Chapter 5 of the Customs Tariff is Products of animal origin, not elsewhere specified or included. This list has 9 of its headings, each with its own page. See all Chapter 5 headings.
- HSN 0501: Human hair, unworked (nil)
- HSN 0502: Pigs', hogs' or boars' bristles (5%)
- HSN 0504: Guts, bladders and stomachs (nil or 5%)
- HSN 0505: Skins and other parts of birds (5%)
- HSN 0506: Bones and horn-cores, unworked (nil)
- HSN 0507: Ivory, tortoise-shell (nil or 5%)
- HSN 0508: Coral and similar materials (5%)
- HSN 0510: Ambergris, castoreum, civet and musk (5%)