Chapter 2: GST Rates and HSN codes for Meat and Edible Meat Offal

author portrait

Quicko Support

Chapter 2
GST
HSN Codes & GST Rates

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes  for Meat and Edible Meat Offal are mentioned in chapter 2.

New GST Registration
Need help with your GST Registration? We can help you out.
[Rated 4.8 stars by customers like you]
New GST Registration
Need help with your GST Registration? We can help you out.
[Rated 4.8 stars by customers like you]

The table given below comprises of the GST rates and HSN codes for Meat and Edible Meat Offal .

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0208

Other meat and edible meat offal, frozen and put up in unit containers and 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 ANNEXURE]

5

14/11/2017

 

02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090

0205

Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers

12

28/06/2017

 

2050000

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

2050000

0201

Meat of bovine animals, fresh and chilled.

NIL

28/06/2017

 

02011000, 02012000, 02013000

0202

Meat of bovine animals, frozen and put up in unit containers

12

28/06/2017

 

02021000, 02022000, 02023000

0202

Meat of bovine animals [other than fresh or chilled] and 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 ANNEXURE]

5

14/11/2017

 

02021000, 02022000, 02023000

0202

Meat of bovine animals [other than frozen and put up in unit container]

NIL

28/06/2017

 

02021000, 02022000, 02023000

0203

Meat of swine, frozen and put up in unit containers

12

28/06/2017

 

02031100, 02031200, 02031900, 02032100, 02032200, 02032900

0203

Meat of swine [other than fresh or chilled] and 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 ANNEXURE]

5

14/11/2017

 

02031100, 02031200, 02031900, 02032100, 02032200, 02032900

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02031100, 02031200, 02031900, 02032100, 02032200, 02032900

0204

Meat of sheep or goats, frozen and put up in unit containers

12

28/06/2017

 

02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000

0204

Meat of sheep or goats [other than fresh or chilled] and 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 ANNEXURE]

5

14/11/2017

 

02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers

12

28/06/2017

 

02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068010, 02068090, 02069010, 02069090

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies [other than fresh or chilled] and 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 ANNEXURE]

5

14/11/2017

 

02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068010, 02068090, 02069010, 02069090

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068010, 02068090, 02069010, 02069090

0207

Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers

12

28/06/2017

 

02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700, 02074100, 02074200, 02074300, 02074400, 02074500, 02075100, 02075200, 02075300, 02075400, 02075500, 02076000

0207

Meat and edible offal, of the poultry of heading 0105[other than fresh or chilled] and 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 ANNEXURE]

5

14/11/2017

 

02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700, 02074100, 02074200, 02074300, 02074400, 02074500, 02075100, 02075200, 02075300, 02075400, 02075500, 02076000

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700, 02074100, 02074200, 02074300, 02074400, 02074500, 02075100, 02075200, 02075300, 02075400, 02075500, 02076000

0208

Other meat and edible meat offal, frozen and put up in unit containers

12

28/06/2017

 

02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers

12

28/06/2017

 

02091000, 02099000

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers

12

28/06/2017

 

02091000, 02099000

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

NIL

28/06/2017

 

02091000, 02099000

0209

Pig fat, free of lean meat, and poultry fat and put up in unit containers and 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 ANNEXURE]

5

14/11/2017

 

02091000, 02099000

0210

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

5

14/11/2017

 

02101100, 02101200, 02101900, 02102000, 02109100, 02109200, 02109300, 02109900

0211

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

NIL

28/06/2017

   

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

GST Rates and HSN codes for Chapter 1
Chapter 1 includes GST Rates and HSN codes for Live Animals
Read More
GST Rates and HSN codes for Chapter 1
Chapter 1 includes GST Rates and HSN codes for Live Animals
Read More

FAQs

Is GST applicable on chicken

As per GST Law, there is no GST payable on Live Poultry. So the rate of GST payable on Live Poultry is nil rate.

Is GST applicable to raw meat?

There is no GST on fresh or pasteurized milk, butter milk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

    Leave a Reply

    Your email address will not be published. Required fields are marked *

    Close Bitnami banner
    Bitnami