Exhibit 8.1
SUBSIDIARIES OF AND CONSOLIDATED ENTITIES OF
HAPPINESS DEVELOPMENT GROUP LIMITED
As of March 31, 2022*
| Name of Subsidiary | Jurisdiction of Incorporation or Organization | Incorporation Time | ||
| Happiness Biology Technology Group Limited | Hong Kong | March 5, 2018 | ||
| Happiness (Nanping) Biotech Co., Limited | People’s Republic of China | June 1, 2018 | ||
| Fujian Happiness Biotech Co., Limited | People’s Republic of China | November 19, 2004 | ||
| Shunchang Happiness Nutraceutical Co., Limited | People’s Republic of China | May 19, 1998 | ||
| Happy Buy (Fujian) Internet Technology Co., Limited | People’s Republic of China | June 17, 2020 | ||
| Taochejun (Fujian) Auto Sales Co., Limited | People’s Republic of China | April 27, 2021 |
| * | Other subsidiaries and consolidated entities of Happiness Development Group Limited have been omitted because, in the aggregate, they would not be a “significant subsidiary” as defined in rule 1-02(w) of Regulation S-X as of the end of the fiscal year covered by this report. |