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.
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.
FAQs
As per GST Law, there is no GST payable on Live Poultry. So the rate of GST payable on Live Poultry is nil rate.
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.
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.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help