This chapter covers the classification of live animals supplied as such, without slaughter or processing,…
HSN Chapter 02 – Meat and Edible Meat Offal
This chapter covers meat and edible meat offal of animals that have been slaughtered for human consumption, whether fresh, chilled, or frozen. Classification depends on the nature of the animal, form of meat, and state at the time of supply, with further processing shifting classification to later chapters.
| HSN | Technical Description | GST Tax Rate |
|---|---|---|
| 02011000 | Fresh or chilled carcases and half-carcases of bovine animals supplied for human consumption. | Nil |
| 02012000 | Fresh or chilled cuts of bovine meat with bone, excluding frozen meat. | Nil |
| 02013000 | Fresh or chilled boneless meat of bovine animals, excluding frozen meat. | Nil |
| 02021000 | Frozen carcases and half-carcases of bovine animals supplied for human consumption. | 5% |
| 02022000 | Frozen cuts of bovine meat with bone. | 5% |
| 02023000 | Frozen boneless meat of bovine animals. | 5% |
| 02031100 | Fresh or chilled carcases and half-carcases of swine supplied for human consumption. | Nil |
| 02031200 | Fresh or chilled hams, shoulders, and cuts thereof of swine. | Nil |
| 02031900 | Other fresh or chilled meat of swine not elsewhere specified. | Nil |
| 02032100 | Frozen carcases and half-carcases of swine. | 5% |
| 02032200 | Frozen hams, shoulders, and cuts thereof of swine. | 5% |
| 02032900 | Other frozen meat of swine not elsewhere specified. | 5% |
| 02041000 | Fresh or chilled carcases and half-carcases of lamb. | Nil |
| 02042100 | Frozen carcases and half-carcases of sheep or goats. | 5% |
| 02043000 | Fresh or chilled cuts of lamb other than carcases. | Nil |
| 02044100 | Frozen meat of sheep or goats other than carcases. | 5% |
| 02050000 | Meat of horses, asses, mules, or hinnies, whether fresh, chilled, or frozen. | 5% |
| 02061000 | Fresh or chilled edible offal of bovine animals such as liver, heart, and kidneys. | Nil |
| 02062100 | Frozen edible offal of bovine animals. | 5% |
| 02063000 | Edible offal of swine, whether fresh, chilled, or frozen. | 5% |
| 02064100 | Frozen edible offal of sheep or goats. | 5% |
| 02068000 | Other edible offal of animals, whether fresh, chilled, or frozen, not elsewhere specified. | 5% |